Expenses you can’t claim
You can’t claim a deduction for:
- coffee, tea, milk and other general household items, even if your employer provides these at work
- items your employer provides – for example, a laptop or a mobile phone
- expenses your employer reimburses you for the cost.
✅ Eligibility Criteria
To claim working from home expenses, you must:
- work from home to fulfil your employment duties, not just carrying out minimal tasks, such as occasionally checking emails or taking calls
- incur additional running expenses because you work from home
- have records that show you incurred these expenses, for example receipts.
To calculate your deduction for working from home expenses, you must use one of the methods set out below.
📊 Methods to Calculate Your Deduction
You can choose between two methods:
1. Fixed Rate Method (70¢ per hour)
- Covers: electricity, internet, phone, stationery, and consumables such as printer ink and paper.
- You cannot claim these expenses separately if using this method.
- You must keep a record of actual hours worked from home (e.g., a diary or timesheet).
2. Actual Cost Method
- Claim the actual expenses incurred.
- Requires detailed records and receipts for each expense.
- You must apportion costs between work and private use.
Would you like help calculating your deduction using one of these methods, or maybe a template to track your WFH hours and expenses?