Income tax - can sharemilkers and contract milkers deduct farmhouse expenditure using the approach in IS 17/02?

The Commissioner’s view on the appropriate treatment of farmhouse expenses in different circumstances is set out in interpretation statement 'IS 17/02: Income tax - deductibility of farmhouse expenses'. This Question We’ve Been Asked (QWBA) clarifies that sharemilkers and contract milkers (subject to meeting the requirements of the QWBA) can use the approach in the interpretation statement to claim a 20% deduction for farmhouse expenditure without the need to calculate actual business use.