(a) Before COVID Jul19 - Feb20 

  • # hrs p/w in period (a)    x 36wks        x  $0.52 p/hr
  • can additionally claim home internet + phone


(b) After COVID Mar20 - Jun20

  • # hrs p/w in period (b)     x 12wks       x  $0.80 p/hr
  • CANNOT claim internet + phone + etc. See below


36 wks before covid + 12 wks after covid + 4 wks are pulic holidays = 52 weeks in a year.



TT tip

  • If you had a work from home arrangement before 1 March 2020, you will need to use one of the existing methods to calculate your deduction for the period 1 July 2019 to 29 February 2020. - link
  • If the employer DOES pays for all your running expense for working at home (i.e. phone and internet), then its better to claim the $0.80 simple method.
  • If the employer DOES NOT pay for all your running expense for working at home, then its beter to claim the $0.52 fixed method



Before COVID $0.52 - Fixed rate method

This method DOES NOT 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.



After COVID $0.80 - Shortcut method

Using this method, you can claim 80 cents per hour for each hour you work from home during the period 1 March to 30 September 2020. 

The shortcut method covers all of your work from home expenses, such as:

  • phone expenses
  • internet expenses
  • the decline in value of equipment and furniture
  • electricity and gas for heating, cooling and lighting.

The shortcut method covers all additional deductible running expenses, including 

  • running electronic items used for work (for example, your computer),
  • 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
  • computer consumables, such as printer ink and stationery
  • the decline in value of a computer, laptop or similar device.


If you use this method, you CANNOT claim any other expenses for working from home.


You don't need to have a dedicated work area to use this method. However, you must keep a record of the number of hours you have worked from home. This could be a timesheet, roster, a diary or documents that set out the hours you worked from home.


You don’t have to use the shortcut method, you can choose to use one of the existing methods to calculate your deduction. You can use the method or methods that will give you the best outcome as long as you meet the working criteria and record keeping requirements for each method.


If you had a work from home arrangement before 1 March 2020, you will need to use one of the existing methods to calculate your deduction for the period 1 July 2019 to 29 February 2020.


The shortcut method includes decline in value of all items. If you choose to use this method there is no requirement to separately calculate the decline in value of equipment or depreciating assets. However, as you may combine methods or use a different method in later years it's important to keep the:

  • purchase receipts for depreciating assets or equipment you use when working from home
  • records of how you calculated your work-related use of the asset
  • your decline in value calculations.