Home Office Expense Log Example
Example document for Home Office Expense Log. Use this as a reference when creating your own.
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Document: Home Office Expense Log
Example Document
Last updated 7/27/2026
Home Office Expense Log
Business Name: Smiths Plumbing Services ABN: 12 345 678 901 Financial Year: 1 July 2023 to 30 June 2024 Calculation Method: Fixed Rate Primary Contact: John Smith
Part 1: Hours Worked Record
| Date | Start Time | Finish Time | Total Hours | Work Activity Description |
|---|---|---|---|---|
| 03/07/2023 | 05:30 PM | 07:30 PM | 2.0 | Payroll and invoicing for jobs done that day |
| 04/07/2023 | 06:00 PM | 07:00 PM | 1.0 | Ordering parts for Bunnings run |
| 05/07/2023 | 07:00 AM | 08:00 AM | 1.0 | Checking emails and planning daily route |
| 06/07/2023 | 05:00 PM | 08:00 PM | 3.0 | End of month quote preparation and tax BAS |
[... Log continues for entire year ...]
Total Hours for Year: 620 Hours Fixed Rate Calculation: 620 x 0.67 = $415.40
Part 3: Running Expense Receipts
| Date | Supplier | Item Description | Total Amount ($) | Business Use (%) | Deductible Amount ($) |
|---|---|---|---|---|---|
| 15/07/2023 | Officeworks | A4 Paper Box | $45.00 | 100% | $45.00 |
| 22/08/2023 | HP Ink Store | Black Ink Cartridge | $85.00 | 100% | $85.00 |
| 10/09/2023 | Energy Australia | Electricity Bill (Q3) | $340.00 | 15% | $51.00 |
| 12/01/2024 | Telstra | NBN Bill (Jan) | $90.00 | 25% | $22.50 |
Total Running Expenses Claim: $203.50
Notes
Notes on Key Decisions:
-
Calculation Method: The business used the fixed rate method (67 cents per hour) for electricity and general running costs. This is because John does not have a separate meter for his home office and the fixed rate is easier to track.
-
Hours Tracking: John only claims hours spent on active business administration. He does not claim the time he spends eating dinner or watching TV in the same room. He logs his start and finish times strictly when he is working.
-
Internet: John logs his internet bill separately because he has a very high data usage for streaming on weekends which skews his percentage if he just used the 4 week diary. He estimated his work use is 25% based on the number of devices connected for work.
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Paper and Ink: These are consumables that are not covered by the fixed rate per hour. They must be claimed separately with receipts.
About this Example
Part of the Home Office Expense Log document collection
Document Type
Home Office Expense Log
A record to track running costs for a home office. It helps Australian business owners claim tax deductions and comply with Australian Taxation Office rules.