If you operate a small business (not a non-profit organisation) as a sole trader, partnership, company or trust at or from your home, you can use this guide to help you: claim home-based business expenses; understand how capital gains tax can apply to you; find out where to go for more information.
Below is a link to the Australian Taxation Office's ''Home-based business'' page.
http://www.ato.gov.au/businesses/content.asp?doc=/content/43191.htm
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