Office Supplies & Stationery — Australia Tax Rules

Claim the cost of stationery, postage, and consumable office supplies.

Claimable: Fully claimable · Tax authority: ATO

ATO Rules

• Stationery, paper, pens, and office consumables used for business are fully deductible.
• Postage and courier fees for business purposes are claimable.
• Printer supplies (ink cartridges, toner, paper) are deductible.
• Office furniture under A$300 can be claimed immediately; above A$300 it must be depreciated over its effective life (typically 10 years).
• If you use the ATO's 67c/hr home office fixed rate, stationery and consumables are already included — you cannot claim them separately.
• GST-registered businesses claim the GST component back on their BAS, then deduct the net amount in their income tax return.

Limits

No cap. Items under A$300: immediate deduction. Over A$300: depreciate (or instant write-off if a small business under the A$20,000 threshold). Stationery included in 67c/hr fixed rate.

Worked Example

Ella buys $280 of stationery, $140 of printer cartridges, and $95 of postage — all for business use. She uses the actual cost home office method (not the 67c/hr rate), so she can claim all three: $280 + $140 + $95 = $515. If she had used the 67c/hr rate, stationery and consumables would already be included.

Record Keeping

• Keep receipts for all purchases
• Separate business supplies from personal
• Record postage costs with business purpose
• Note whether you are using the fixed rate home office method (stationery already included)
• If GST-registered, retain tax invoices for BAS input tax credit claims

Frequently Asked Questions

Can I claim stationery if using the 67c/hr home office rate?

No. The 67c/hr fixed rate already covers stationery and computer consumables. You cannot claim them separately. If you want to claim stationery on top, you must use the actual cost method instead.

Can I claim a desk and chair?

Yes. Office furniture under A$300 can be claimed immediately. Over A$300, depreciate over its effective life (typically 10 years for furniture), or use the instant asset write-off if you are a small business entity and the cost is under A$20,000.

Are packaging materials deductible?

Yes. Packaging, shipping materials, and courier costs for your business are fully deductible operating expenses.

Can I claim postage for posting client invoices?

Yes. Postage for business correspondence, invoice delivery, and product shipments is fully deductible. An Post, Sendle, StarTrack, and DHL charges for business parcels all qualify.