Working from home expenses:
ATO allows you to claim 80 per hour if you work from home and covers all deductible running expenses for the period from 1/03/2020 - 30/06/2020.
Taxpayers must keep proper records of the hours working from home as evidence of your claim.
Taxpayers can still choose to use one of the other existing methods to calculate their expenses for working from home if they prefer.
Protective clothing
If you work in jobs that require physical contact or close proximity with customers or clients during COVID-19 measures, you may be able to claim a deduction for items such as gloves, face masks, sanitiser or anti-bacterial spray if you have paid for the items and not been reimbursed.
This includes industries like healthcare, retail and hospitality.
Reduce irrelevant claims for part of the year
With more people are working from home, the ATO expected claims for travel expenses and laundry expenses to decline.
Reference
https://au.finance.yahoo.com/news/covid19-changed-work-related-tax-deductions-001945261.html
https://au.finance.yahoo.com/news/tax-work-from-home-claims-004653719.html
https://thenewdaily.com.au/finance/your-budget/2020/06/12/hand-sanitisers-gloves-tax-deductions/
https://www.australianunity.com.au/wealth/covid-19/tax-planning-strategies-2020