I was wondering if it is possible to claim the cost of maintaining a node as a tax deduction. For example I want to stake some ETH using a VPS. Let’s say the VPS will incur a monthly cost of $100. I understand that my staking rewards are treated as income upon receiving them and then CGT applies upon the sale of these rewards.
My question is can I claim the $100 per month charge of the VPS cost as a tax deduction? I pay tax in Australia and I am an ordinary retail investor. Might this change if it was done through a business instead?
Thanks in advance.