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Working From Home

67c per hour โ€” no receipts needed

2 sections4 claimable items
1

Fixed Rate Method

Simplest option โ€” 67 cents per hour worked from home

67c Per Hour (FY2023+)

Covers electricity, internet, phone, stationery, and computer consumables. Just track your hours.

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Example

Work from home 8 hrs/day, 3 days/week, 48 weeks = 1,152 hrs x 67c = $771.84

โš ๏ธMust keep a record of hours worked from home (timesheet, roster, or diary)

Depreciation on Top

You can still separately claim depreciation on furniture and equipment (desk, chair, monitor).

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Example

Bought a $600 office chair? Claim depreciation on it AND the 67c/hr rate.

โš ๏ธThe 67c rate doesn't cover furniture โ€” that's a separate claim
๐Ÿ“Ž ATO reference
2

Actual Cost Method

More paperwork but potentially bigger claim

Claim Actual Running Costs

Calculate the work portion of electricity, internet, phone, stationery, and depreciation individually.

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Example

Your electricity is $2,400/yr and your home office is 10% of your home = $240 for electricity alone.

โš ๏ธNeed receipts and records for every expense you claim

Occupancy Costs

Sole Traders

Rent, mortgage interest, rates, and insurance โ€” only if you have a dedicated office space.

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Example

Sole traders with a dedicated home office may be able to claim a portion of rent.

โš ๏ธEmployees generally can't claim occupancy costs โ€” mainly for sole traders
๐Ÿ“Ž ATO reference