000			01760nab a2200277 c 4500
999			_c140458 _d140458
003			ES-MaIEF
005			20230612192409.0
007			ta
008			190416t2019 au ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_958736 _aBain, Kathrin
245		4	_aThe age of the home worker _bCalculation of home occupancy expenses deductions, deduction apportionment and partial loss of CGT main residence exemption _c Kathrin Bain and Dale Boccabella
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThis 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.
650		4	_aTELETRABAJO _948540
650		4	_944856 _aGASTOS
650		4	_947460 _aIMPUESTOS
650		0	_967106 _aDEDUCCIONES TRIBUTARIAS
650		4	_932206 _aAUSTRALIA
700	1		_aBoccabella, Dale A. _955226
773	0		_9159997 _oOP 1867/2019/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 34, n. 1, 2019, p. 65-93
942			_cART