ATO 给出work from home home office expenses税务指引:80c/h

The shortcut method allows you to claim 80 cents for each hour you work from home and covers all deductible running expenses. Multiple people living in the same house can claim this new rate. For example, a couple living together could each individually claim the 80 cents per hour rate.

What can I claim if I work from home?
You can claim for the work-related proportions of household costs such as:

• Heating, cooling and lighting bills

• Costs of cleaning your home working area (including cleaning products or payment for a domestic cleaner if required)

• Depreciation of home office furniture and fittings

• Depreciation of office equipment and computers

• Costs of repairing home office equipment, furniture and furnishings

• Small capital items such as furniture and computer equipment costing less than $300 can be written off in full immediately (they don’t need to be depreciated)

• Computer consumables (like printer ink) and stationery

• Phone (mobile and/or landline) and internet expenses

Ideally, you should have a specific room set aside as a home office. If you are using a room with a dual purpose (e.g. dining room), or a room shared with others (e.g. lounge room) you can only claim the expenses for the hours you had exclusive use of the area.