FY 2023 onwards, a taxpayer can claim work from home (WFH) deduction under either of:
1. Fixed rate method of $0.67 per hour
2. Actual cost method
Record keeping under Fixed Rate method
1. From 1 st March 2023 onwards, ATO won’t accept estimates, or a four-week
representative diary or similar documents. Rather, record (for example, timesheets,
rosters, logs of time spent for work, or a diary for the full year) of all the hours worked from
home for the entire period needs to be prepared.
2. ATO will accept record (for example 4-week diary) representing total number of hours
worked from home until 28 th February 2023.
3. Taxpayers claiming deductions under fixed rate method need to keep records (for
example,one bill each for phone, electricity, gas, internet, stationery, computer
consumables).
4. For the items claimed under rate per hour method (energy expense, phone, internet), no
further expenses can be claimed for the same items
5. Coffee, tea, milk, and general items can’t be claimed while working from home
6. Separate home officer or a dedicated work area is no longer required
7. A separate claim can be made for the cost of:
a. Computers or office furniture (Depreciation if the assets costs more than $300)
b. Repairs & maintenance of these assets
c. Cleaning expense of dedicated home office
d. Any other expenses incurred and not covered by the rate per hour
8. Checking emails or taking a few calls at home doesn’t make you eligible to claim WFH
deduction
