Is your home your main place of business?

If you’re a sole trader or operate your business as a partnership, you may be able to claim some running expenses if your home is your main place of business. This can include the cost of electricity, cleaning and depreciation of business assets

https://www.ato.gov.au/Newsroom/smallbusiness/General/Is-home-your-main-place-of-business-/?sbnews20210922