The types of expenses you can claim for your home based-business can be affected by a number of different variables including:

• the type of business structure you have
• whether you have a dedicated place of business
• whether the space you use for business is also used for personal use
• whether there is personal services income earned by the business.  

If you’re unsure about the types of expenses you can claim and how they may affect potential capital gains tax on the sale of your home, please speak with your professional tax adviser or contact the ATO.