Effective from 1 July 2022-revisions to the work-from-home rules reduce the short cut or fixed-rate allowance from 80c an hour to 67c but allow additional claims for equipment and other expenses.
The shortcut method now involves a 67c an hour claim that includes energy, internet and mobile expenses as well as costs incurred for stationary and computer consumables.
This means you cannot claim an additional separate deduction for any of these expenses.
For example, if you use your mobile phone when you are working from home and when you are working from somewhere other than your home, your total deduction for mobile phone expenses for the income year will be covered by the hourly rate of 67c per hour.
It does not require a separate, dedicated work area and allows claims for “the actual decline in value deduction for the depreciation assets used while working from home e.g a computer or similar electronic device, desk and office chair, as well as certain other running expenses.
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