EV 1052509276193currentnon-binding advice

Work related deductions

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

1

Are you entitled to claim a deduction for the decline in value of the item for the period you use it for work purposes?

2

Yes. Based on the information provided to the Commissioner you are able to claim a deduction for the item to the extent it is used for work purposes. The Commissioner is satisfied that the item has the relevant connection with your work. You are able to claim a deduction under Division 40 of the Income Tax Assessment Act 1997 for the item as it has special characteristics used for work-related purposes. This ruling applies for the following periods : Year ending 30 June 2026 Year ending 30 June 2027 Year ending 30 June 2028 Year ending 30 June 2029 Year ending 30 June 2030 The scheme commenced on: 1 July 2025

3

You work as a professional. You have purchased an item which is required to function within the environment you are working in.

4

Income Tax Assessment Act 1997 section 8-1 Income Tax Assessment Act 1997 section 40-25