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Grange 发表于 2020-11-8 14:06 
能解释一下或者给个链接吗？我刚做的退税，会计建议用的80c。
会计建议应该是基于你自身情况的。有些人没有52c的条件，或者说没有额外的需要claim， 那80c比较合适。
有些人home office家具之类花费比较多的，其实80c， 52c都不合适。按照实际claim最好。
不过其实我都没问我会计怎么给报的。。。。。反正就是把我的花费都列出来了，相信他替我选了一个最优方案
https://www.ato.gov.au/general/c ... -working-from-home/
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80c
Shortcut method
You can claim a deduction of 80 cents for each hour you worked from home in the 2019–20 income year during the period 1 March to 30 June 2020 as long as you:
were working from home to fulfil your employment duties and not just carrying out minimal tasks such as occasionally checking emails or taking calls
incurred additional running expenses as a result of working from home.
The shortcut method doesn’t require you to have a dedicated work area, such as a private study.
The shortcut method covers all additional deductible running expenses, including:
electricity for lighting, cooling or heating and running electronic items used for work (for example, your computer), and gas heating expenses
the decline in value and repair of capital items, such as home office furniture and furnishings including capital items that cost less than $300
cleaning expenses
your phone costs, including the decline in value of the handset
your internet costs
computer consumables, such as printer ink and stationery
the decline in value of a computer, laptop or similar device.
You don't have to incur all these expenses to use the shortcut method, but you must have incurred additional running expenses in some of these categories when working from home.
If you use this method, you can't claim any other expenses for working from home for that period.
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52c：
Fixed rate method
You can claim a deduction for additional running expenses you incur when you work from home. The fixed rate is 52 cents for each hour you work from home. The rate covers the additional running expenses you incur for:
the decline in value of home office furniture and furnishings – for example, a desk
electricity and gas for heating, cooling and lighting
the cost of repairs to your home office equipment, furniture and furnishings.
To claim using this method, you must keep records of either:
your actual hours spent working at home for the year
a diary for a representative four-week period to show your usual pattern of working at home.
You can apply the four-week representative period across the remainder of the year to determine your full deduction amount. However, if your work pattern changes you will need to create a new record.
To use this method, you need to have a dedicated work area, such as a home office when you work from home.
This method doesn't include the following, so you will need to separately calculate your work-related use for:
phone expenses
internet expenses
computer consumables and stationery – such as ink
decline in value of equipment – such as phones, computers and laptops.
To claim the work-related portion of these expenses you must have records such as:
receipts or other written evidence that shows the amount spent on expenses and depreciating assets you purchased
phone accounts identifying your work-related calls and private calls to work out your percentage of work-related use for a representative period
a diary that shows
a representative four-week period of your usual pattern of working at home
any small expenses ($10 or less) that you can't get a receipt for totalling no more than $200
your work-related internet use
the percentage of the year you used depreciating assets exclusively for work.
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