Claiming home office expenses - 2018-19

Just saw this article that seems to say that claiming home office expenses could lead to a capital gains tax on the PPOR. (The writing is a bit obscure so it’s hard to be certain!)

I usually claim a tiny amount (around $4) as home office expenses for looking after my IP - might this really be an issue?

(I’m referring to the 2018/19 tax year, so not a COVID-19 related home office claim.)

These are the hidden risks facing those who plan to claim tax exemptions for working at home

 

CGT is only impacted if the owner is
1. Sole trader or partner in a partnership
2. Operate a home based business

Doesnt apply to those who operate a home based busienss using a company. This is often overlooked. Doesnt apply to a home study or working at home in that capacity either.

Doesnt apply to employees, passive investors etc