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Working from home deduction changes for 2022-2023

For the 2022-23 income year onward there are changes to the record keeping requirements and calculating working from home deductions.

There are 2 methods to calculate working from home deductions:

  • Revised fixed rate method
  • Actual cost method

The revised fixed rate method has been updated to better reflect contemporary working from home arrangements, making it easier to calculate expenses.

Revised fixed rate method:

  • Has increased from 52 cents to 67 cents per hour worked from home
  • You no longer need a dedicated home office
  • Works out the claim for:
    • Electricity and gas
    • Phone and internet usage
    • Computer consumables
    • Stationary
  • Separate amount for expenses not covered by the revised fixed rate, such as the decline in value of depreciation assets.

Actual cost method

  • The actual expenses incurred as a result of working from home

It’s important that you keep all records to show you incur expenses as a result of working from home.  The type of records will depend on the method you choose to calculate your expenses.

For more information go to the ATO website.


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