Bain, Kathrin
The age of the home worker Calculation of home occupancy expenses deductions, deduction apportionment and partial loss of CGT main residence exemption / Kathrin Bain and Dale Boccabella .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
This article is related to, and builds on, an earlier article “The age of the home worker – part 1: deductibility of home occupancy expenses”. The earlier article identified the potential expenses incurred by home workers — home occupancy and home running expenses, and then provided an in‑depth discussion of the deductibility of home office occupancy expenses. This article deals with the measurement of deductions for home occupancy expenses, and in this, appropriate apportionment methodologies are analysed. The article also deals with the problematic question of the amount of the deduction for the home worker where the relevant occupancy expense is jointly incurred, with a partner, spouse or another party.
TELETRABAJO
GASTOS
IMPUESTOS
DEDUCCIONES TRIBUTARIAS
AUSTRALIA
Boccabella, Dale A.
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695X v. 34, n. 1, 2019, p. 65-93
The age of the home worker Calculation of home occupancy expenses deductions, deduction apportionment and partial loss of CGT main residence exemption / Kathrin Bain and Dale Boccabella .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
This article is related to, and builds on, an earlier article “The age of the home worker – part 1: deductibility of home occupancy expenses”. The earlier article identified the potential expenses incurred by home workers — home occupancy and home running expenses, and then provided an in‑depth discussion of the deductibility of home office occupancy expenses. This article deals with the measurement of deductions for home occupancy expenses, and in this, appropriate apportionment methodologies are analysed. The article also deals with the problematic question of the amount of the deduction for the home worker where the relevant occupancy expense is jointly incurred, with a partner, spouse or another party.
TELETRABAJO
GASTOS
IMPUESTOS
DEDUCCIONES TRIBUTARIAS
AUSTRALIA
Boccabella, Dale A.
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695X v. 34, n. 1, 2019, p. 65-93