This is an important part of maintenance within a Family Day Care business.
The same business use percentage which you worked out for the exclusive use of your
home for Family Day Care activities is used to determine the amount claimable against
pest inspections and treatments.
Please keep a copy of the tax invoice from the Pest Service provider for tax substantiation
purposes. Records need to be kept for a period of 5 years after the date of lodgement
of your income tax return.