On 2021-08-04 09:49, Karl Auer wrote:

> The principle is very simple: Any activity, asset, service or utility that 
> benefits the employer should be paid for by the employer. If I'm using my own 
> space, chairs, tables, heating, lighting, power, Internet etc in the service 
> of my employer's interests, the employer should be paying for them (or at 
> least for a reasonable share of them).

Surely genuine out-of-pocket expenses are allowable personal tax deductions 
whether or not a taxpayer is a salaried employee, self-employed, or both (?).  
That used to include such things as the cost of a home-office, ISP charges, and 
IT&C equipment, and was based on the proportion of each resource used for 
producing income.

For example, someone using one 25 m² room in a house of 200 m² as an office for 
20% of the time and paying rent of $R p.a. could claim a floor-space deduction 
of (20% * 25/200 * R) dollars.  In the Sydney property market, that amount 
could be significant.

It's particularly relevant in the case of part-time academic staff who may be 
required to spend weeks at a time marking student submissions, planning 
lectures & tutorials, etc.

On 2021-08-04 08:44, Tom Worthington wrote:
> Finally, back to something on topic for Link! ;-)

Well, I suppose tax accounting is probably closer... (:-)
 
David Lochrin


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