> Because I work from home, petrol and rent are irrelevant.  IRD
> wouldn't let me even if I tried to include rent as a business
> expense.

If you have a company (and frankly why wouldn't you?) and the registered 
business address is your home address, then rent and other associated 
expenses are absolutely a legitimate cost of doing business.

You measure up and document what percentage of your house is occupied by 
the business and it pays the appropriate share of rent, power etc. This 
is the way we've been doing it for a couple of years under instructions 
from the accountant.

Cheers,

  Julian.

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