Hall and Commissioner of Taxation – home office deductions in the work-from-home era

While the Hall case is under appeal, it provides a valuable precedent for interpreting section 8-1 in the context of modern work arrangements, as outlined by Hayley Lock, Jackie Shelton and Laura Carroll.

In case you missed it, there was a relatively big case decided in May this year on the deductibility of work from home expenses. The Australian Taxation Office (ATO) has lodged an appeal to the Federal Court. This article provides a quick recap of the case and its relevance to your own individual tax return with a 'watch this space' for the appeal. Overview The recent Administrative Review Tribunal decision in Hall and Commissioner of Taxation (Taxation and business) [2025] ARTA 600 (21 M...

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Authors: Hayley Lock, Jackie Shelton,

Published Date: 12 November 2025