Home office

FY2026 · 1 Apr 2025 – 31 Mar 2026

Business use

30.43%

Floor area · 42 m² of 138 m²

Sole trader · Not registered for GST

Not registered for GST, so there is no separate GST claim — the deduction is the GST-inclusive business-use amount. No GST column is shown.

Category	Account	Annual amount	Use %	Home office (deduction)
Mortgage interest	437 Interest	18,400.00	30.43	5,599.12
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		30,880.00		10,358.98

Journal posted View journal FY2026 journal dated 31 Mar 2026 · Dr expenses $10,358.98 · Cr Owner's funds $10,358.98 · no GST line.

← All Home Office variants

Home Office — not GST-registered variant

PRD-85 variant. The client is a sole trader not registered for GST, so there is no separate GST claim: the income-tax deduction is simply the GST-inclusive business-use amount (Home office column). The GST and Net columns from the registered variant are removed, and the journal posts no GST line.

Difference from the registered variant

No GST column, no Net column — Home office = the deduction.
Journal: Dr expenses (GST-inclusive) $10,358.98 · Cr Owner's funds $10,358.98. No input-tax line.