Working from home deductions

Working from home deductions

From 1st July 2022 the ATO have made changes to way you can claim working from home expenses.  Starting 1st January 2023 you will need to keep a detailed record of the hours you work at home.  The following methods for claiming deductions are available:

Fixed rate method
  • $0.67 per hour 
  • includes energy, internet, telephone, stationery & computer consumables
  • Need to retain at least one receipt for each category above

Actual cost method

  • Claim a percentage of actual costs incurred.
  • All receipts required
  • Percentage to be supported by a four week diary on actual usage of each expense
In the 2022 year you could claim expenses using the following methods:
  • Fixed rate method at $0.52 cents per hour for energy
  • Actual cost method for expenses incurred
  • Shortcut method at $0.80 per hour

With the fixed rate and shortcut methods the ATO would accept a reasonable estimate of hours worked up to 30 June 2022.

For further information, please refer to the following ATO information.


Please contact caroline@jhlaccounting.com.au if you require any further assistance.

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