Im wondering what the difference is between something that qualifies as an apportioned allowable expense and something that under the 'wholly and exclusively' issue is totally disallowable?
For example there's the office at home percentage allowance, and being able to specify a percentage of business use for an asset such as a computer. But does it apply to for example Printer Ink Refills. As its revenue expense not capital and not wholly and exclusively for business in my example, are you allowed to claim for part of it, or none whatsoever?
Where is the line drawn on being able to split between business/personal, and not being allowed to claim for any?
Sometimes you can apportion expenditure, but you would have to have some justifiable/reasonable basis for the calculation of business/personal. (e.g. sheet printed?) - but a good record would need to be kept.
It's easier to buy separate cartridges for the business and for personal use and swap them over accordingly, in my opinion.
Printer manuals often advise against swapping cartridges once installed; they tend to become faulty as the printer firmware may lose track of how much ink has been used since installation. Doesn't help your with query, but cartridges can be jolly expensive to have run out on you!
