Home office

FY2026 · 1 Apr 2025 – 31 Mar 2026

Business use

30.43%

Floor area · 42 m² of 138 m²

Company

This is a company. The claim is reimbursed to the shareholder-employee and is income-tax only — no GST is claimed, so the journal posts every line with no GST.

Category	Account	Annual amount	Use %	Reimbursed (deduction)
Council rates	429 Rates	3,250.00	30.43	988.98
Power	432 Power & gas	2,880.00	30.43	876.38
Gas	432 Power & gas	1,140.00	30.43	346.90
House insurance	403 Insurance	2,150.00	30.43	654.25
Internet	408 Telephone & internet	1,320.00	60.00	792.00
Mobile	408 Telephone & internet	960.00	90.00	864.00
Repairs & maintenance	433 Repairs & maintenance	780.00	30.43	237.35
Total		12,480.00		4,759.86

Mortgage interest is not listed — it belongs to the homeowner, not the company (a restructure question outside this calculator).

Journal posted View journal FY2026 journal dated 31 Mar 2026 · Dr expenses $4,759.86 · Cr Shareholder current account $4,759.86 · no GST line.

← All Home Office variants

Home Office — company variant (no GST)

PRD-85 variant. Entity type = Company. A company reimbursing a shareholder-employee for home-office running costs cannot claim GST input tax (settled in research/company-gst-addendum.md) — the claim is income-tax only. Every GST flag is forced off and the journal posts no GST lines.

Differences from the sole-trader variants

GST forced off on every row — same shape as the non-registered variant but for a different legal reason.
Mortgage interest omitted — it belongs to the homeowner, not the company (restructure question, out of scope).
Journal: Dr expenses $4,759.86 · Cr Shareholder current account $4,759.86 (a reimbursement payable to the individual, not sole-trader equity), no input-tax line.