Financial year 2025–26
Deductions
Work-use percentage
carried from the hours page
everyone’s non-work use, across the year
Suggested share
58%
the default % on every row below
2,000 ÷ (2,000 + 28 × 52) = 58%
Method
taking whichever is largerYou can use one method or the other, never both. Everything below the running costs section — equipment, subscriptions, memberships and the rest — is claimable either way.
Running costs of the home office
Actual-cost method only. These replace the fixed rate; they do not stack on top of it.
$0.00
fixed rate in use
| Item | Amount | % | Claim |
|---|---|---|---|
Electricity | $0.00 | ||
Gas | $0.00 | ||
Internet | $0.00 | ||
Mobile | $0.00 | ||
Home phone | $0.00 | ||
Stationery and consumables | $0.00 | ||
Cleaning of the work area | $0.00 |
Filenames only — nothing is uploaded or stored anywhere but this browser.
Equipment and furniture
$0.00
| Item | Amount | % | Claim |
|---|---|---|---|
Items under $300 each | $0.00 | ||
This year's depreciation on bigger items | $0.00 | ||
Repairs to work equipment | $0.00 |
Filenames only — nothing is uploaded or stored anywhere but this browser.
Other work-related expenses
$0.00
| Item | Amount | % | Claim |
|---|---|---|---|
Software and subscriptions | $0.00 | ||
Professional memberships and union fees | $0.00 | ||
Training, courses and conferences | $0.00 | ||
Books and publications | $0.00 | ||
Work travel, parking and tolls | $0.00 | ||
Car work kilometres 88c per km, up to 5,000 km | $0.00 | ||
Income protection insurance Premiums paid outside super only | $0.00 | ||
Other work expenses | $0.00 |
Filenames only — nothing is uploaded or stored anywhere but this browser.
Personal deductions
$0.00
| Item | Amount | % | Claim |
|---|---|---|---|
Charity donations DGR, $2 and over | $0.00 | ||
Tax agent fees | $0.00 | ||
Personal super contributions Needs an acknowledged notice of intent | $0.00 | ||
Investment and financial advice | $0.00 | ||
Interest on investment loans | $0.00 |
Filenames only — nothing is uploaded or stored anywhere but this browser.
Rental property
Deductible against rental income, not against your own home.
$0.00
| Item | Amount | % | Claim |
|---|---|---|---|
Loan interest | $0.00 | ||
Borrowing expenses Spread over five years | $0.00 | ||
Council rates | $0.00 | ||
Water rates | $0.00 | ||
Strata or body corporate | $0.00 | ||
Landlord insurance | $0.00 | ||
Gardening and lawn maintenance | $0.00 | ||
Repairs and maintenance | $0.00 | ||
Property management fees | $0.00 | ||
Depreciation and capital works | $0.00 |
Filenames only — nothing is uploaded or stored anywhere but this browser.
Health cover and spouse details
Recorded for the return, not claimed. Nothing here counts towards a total.
not a deduction
| Item | Amount | % | Recorded |
|---|---|---|---|
Health fund and membership number | — | ||
Premiums you paid | $0.00 | ||
Rebate already received | $0.00 | ||
Spouse's name | — | ||
Spouse's premiums | $0.00 | ||
Spouse's taxable income | $0.00 | ||
Out-of-pocket medical | $0.00 |
Filenames only — nothing is uploaded or stored anywhere but this browser.
Anything that changes the shape of the return rather than adding a line to it.