ATO changes to claim Work from Home expenses

We have been receiving a lot of queries regarding the recent changes to Work from home. The ATO made some changes effective from 01 Mar 2023

  1. Revised fixed rate method – The revised fixed rate method allows you to claim 67 cents per hour you work from home. Expenses included in the revised fixed rate are: 

• data and internet 

• mobile and home phone usage 

• electricity and gas 

• computer consumables (e.g., printer ink) 

• stationery

Please note you cannot claim a separate deduction for any of the expenses the revised fixed rates include. 

2. To use the revised fixed rate, you will need the following records:

• A record of all the hours you work from home for the entire year (e.g. a timesheet, roster, diary or similar document) 

• evidence you paid for the expenses covered by the revised fixed rate method (for example, if you use your phone and electricity when you work from home, keep one bill for each of these expenses). 

• You will also need records for items you claim as a separate deduction. 

For the 2022–23 income year From 1 July 2022 to 28 February 2023, ATO will accept a record which represents the total number of hours worked from home (for example a 4 week diary). 

If you need more information, pls feel free to contact us