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Add income-earning and private use expenses together

This is the expense total you need to apportion.

Count the days your asset was used

These are your income-earning and private use days over the income year.

This is your total usage.

Divide your income-earning days by total usage

This is your divided amount.

Multiply the expense total by your divided amount

This is your apportioned expenses.

Add your apportioned expenses to your fully deductible expenses

This is your total deductible expenses. You can deduct these expenses from the income you earnt from the asset.

You can also apportion mixed-use assets using our calculator:
5 mins
Mixed use asset calculator

Go to this tool