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AJML Accountants Update – January 2022

Home-based business – Part 10

What a home-based business is

A home-based business is one where your home is also your principal place of business. That is, you run your business at or from home, and have a room or space set aside exclusively for business activities.

A home-based business can be run allowing an employee to use a work car for private purposes

  • at home – that is, you do most of the work at your home. An example is a dressmaker who does all their work at home, with clients coming to their home for fittings.
  • from home – that is, your business doesn’t own or rent a separate premise. An example is a tiler who does all their work on clients’ premises but does all their record keeping, and stores all their tools and supplies, at home.

Examples of businesses that can be home-based

Industry Occupation
Accommodation, cafes and restaurants Bed and breakfast operator, caterer, campground owner
Agriculture, forestry and fishing Shearer, market gardener
Communication services Mail service provider, web designer, desktop publisher, graphic designer
Construction Bricklayer, plumber, carpenter, tiler, fencer, electrician, builder, engineer, draftsperson, cabinetmaker, woodworker
Cultural and recreational services Film editor, sound recordist, artist, musician, piano tuner
Education Tutor, lecturer, music teacher
Finance and insurance Financial adviser, consultant, accountant, bookkeeper, insurance broker
Health and community services Dietician, chiropractor, counsellor, physiotherapist, psychologist, massage therapist
Personal and other services Personal trainer, photographer, hairdresser, beautician, child-minder, dressmaker, event manager, cake decorator, jeweller, pet groomer
Property and business services Plant hire or leasing operator, architect, surveyor, interior decorator, house painter, cleaner, gardener, service and repair operator, sign-writer, tree lopper
Transport and storage Courier, freight carrier, removalist
Wholesale and retail trade Fresh fruit wholesaler, confectionery supplier, florist, watchmaker, party-plan operator, telemarketer