Rate & Record Keeping

The Australian Taxation Office (ATO) has revised the fixed rate method for claiming working from home deductions to better reflect contemporary working from home arrangements.

Before Making a claim for working from home deduction, you must be eligible.

Record Keeping Changes

You must keep records to substantiate your working from home deduction claims.

Up to 28 February 2023, you can keep a record which represents the total hours worked from home (for example a 4-week diary).

From 1 March 2023 onwards, you will need to record the total number of hours you work from home over the full year.

Fixed Rate Method Changes

From 1 July 2022 the rate has increased to 67 cents per hour (previously 52 cents).

This rate covers:

• Energy expense (electricity & gas).
• Phone usage (mobile & home).
• Internet.
• Stationery.
• Computer consumables.

No additional deduction for any expenses can be claimed if using this method (with the exception of the items below).

What can be claimed separately:

• The decline in value of assets used while working from home (eg. computers and office furniture).
• The repairs and maintenance of these assets.
• The costs associated with cleaning a dedicated home office.

There is no change to the actual cost method.

For more information, please see the ATO Website.

As always, do not hesitate to contact us if you have any questions. 

Kind regards,



SaabTeece