Stationery and office supplies

Eligibility to claim stationery and office supplies

To claim a deduction for stationery and office supplies you must:

• use them to perform your work duties
• incur the cost of the items
• have a record of your expenses and use of the item.

When you use the stationery and offices supplies for both private and work purposes, you need to apportion your deduction. You can only claim the work-related use of the stationery and offices supplies as a deduction.

Exception to eligibility for working from home

If you use the fixed rate method to claim your working from home expenses, you can't claim any other deduction for stationery and office supply expenses you incur when working from home. The fixed rate per hour includes your deduction for these expenses.

The fixed rate doesn't include the decline in value of depreciating assets you use while working from home, for example, a printer. If you purchase a depreciating asset that cost more than $300 or is part of a set or substantially identical items that cost more than $300, you can claim a deduction for the asset's decline in value. Types of stationery and office supplies you can claim

You can claim the cost of stationery and office supplies that you use for work, such as:

• a calculator
• printer ink
• paper
• envelopes
• pens
• a diary
• a logbook.

How to calculate your stationery and office supplies deduction

In most circumstances, stationery and office supplies are small expenses, and you can claim an immediate deduction for the cost of the items.

Stationery and office supplies that cost more than $300, are part of a set or substantially identical items that cost more than $300, are generally depreciating assets which decline in value over time. For example, if you purchase a printer to use at home that cost more than $300, you can't claim the cost of the printer in the year you buy it. You can claim the printer's decline in value over its effective life.

Calculating your deduction

Work out your deduction for the decline in value for a depreciating asset, using our Depreciation and capital allowances tool.

You can manually calculate the decline in value of a depreciating asset using either the prime cost method or diminishing value method.

Keeping records for stationery and office supplies

You don’t have to keep written evidence (such as receipts) for small expenses that are $10 or less, as long as your total claim for small expenses is $200 or less.

However, if you don't get written evidence, you must instead make and keep a record of the expense which details all of the following:

• the name or business name of the supplier
• the amount of the expense or cost of the asset
• the nature of the goods or services you buy
• the date you buy the goods or services
• the date the document was produced.

Additional information must be recorded if the expense is the decline in value of a depreciating asset.

If you use the item for work and private purposes, you can only claim a deduction for the work-related use. The record you keep should include details of how your worked out your work-related use.

You must make this record as soon as possible after incurring the stationery or office supplies expense.

For more information on general record keeping requirements and formats, see records you need to keep.