From 1 March 2023, the ATO have changed the requirements for working from home. Click on the link to download our template for you to use to track your hours moving forward.
In order to claim working from home you need to be working from home to fulfil your employment duties, not just carrying out minimal tasks, such as occasionally checking emails or taking calls.
There are two methods you can use to claim, either fixed rate or actual cost.
Here is more information about the fixed rate method:
- you must keep a record of the number of actual hours you work from home during the entire income year – for example, a timesheet, roster, diary or other similar document (an estimate of your hours won't be acceptable) AND at least one record for each of the additional running expenses you incur that the rate per work hour includes – for example, if you incurred electricity and stationery expenses keep one quarterly bill for your electricity expenses and one receipt for your stationery expenses
- the fixed rate includes the additional running expenses you incur for home and mobile internet or data expenses, mobile and home phone usage expenses, electricity and gas (energy expenses) for heating, cooling and lighting, stationery and computer consumables, such as printer ink and paper
- the rate is 70 cents per hour worked from home from 1 July 2024
- the ATO have removed the requirement to have a separate home office or dedicated work area
- you can separately claim a deduction for the work-related use of technology and office furniture such as chairs, desks, computers, bookshelves. These are generally depreciating assets that decline in value over time. You can also claim the repairs and maintenance of these items.
