The age of the home worker : Deductibility of home occupancy expenses Dale Boccabella and Kathrin Bain
By: Boccabella, Dale A
.
Contributor(s): Bain, Kathrin.
Material type: 
ArticlePublisher: 2018Subject(s): TELETRABAJO | IMPUESTOS | DEDUCCIONES TRIBUTARIAS | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 33, n. 4, 2018, p. 827-871Summary: The number of workers including employees that make use of their home to work has increased considerably in recent years. The authoritative court cases on the deductibility of home office occupancy expenses, the main ones being rent of premises and interest on home loans, were decided in a past era of work practices that differed from current work practices, including the rise of the mere contemplative (knowledge) worker. Given the extent of taxpayers with outstanding home loans (35% of Australian dwellings) and the extent of renters of homes (31% of dwellings), the deductibility issue is significant.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Resumen.
The number of workers including employees that make use of their home to work has increased considerably in recent years. The authoritative court cases on the deductibility of home office occupancy expenses, the main ones being rent of premises and interest on home loans, were decided in a past era of work practices that differed from current work practices, including the rise of the mere contemplative (knowledge) worker. Given the extent of taxpayers with outstanding home loans (35% of Australian dwellings) and the extent of renters of homes (31% of dwellings), the deductibility issue is significant.
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