The way you use part of your home for business will affect the expenses you can claim as deductions. Here are some very broad examples. 

There is a dedicated room set aside exclusively for business.

For example, a dressmaker who does all their work at home, with clients coming to their home for fittings. This is the dressmaker’s main place of business.

Another example is a house painter who doesn’t have dedicated business premises. They travel to their clients’ houses each day from home and they do their bookkeeping in a dedicated home office.

A dedicated space in a communal area of the home is another way part of a home is used for a small business. 

For example, Jenna has an online business and does all her work from a desk in her lounge room. 

Sometimes there is no dedicated space set aside for business.

For example, a plumber who doesn’t have dedicated business premises. They travel to their clients’ houses each day from home and do their bookkeeping on the sofa or at the kitchen table.