Working from home expenses

Working from home expenses

The ATO has put together some excellent resources for calculating your work from home expenses during Covid whether you’re an employee, a sole trader or working on your business.

If you’re an employee who works from home, you may be able to claim a deduction for expenses you incur that relate to your work.

To claim your working from home expenses you must:

  • be working from home to fulfil your employment duties, not just carrying out minimal tasks, such as occasionally checking emails or taking calls
  • incur additional expenses as a result of working from home.

If you’re a sole trader or business owner and your home is your principal place of business, see Deductions for home-based business expenses.

To check which method you should use please click here or call us to set up an appointment.

The following expenses cannot be claimed:

You can’t claim a deduction for the following expenses if you’re an employee working at home:

  • coffee, tea, milk and other general household items your employer may provide at work
  • equipment you buy for your children’s education – for example, iPads and desks
  • items your employer provides – for example, a laptop or a phone
  • any items where your employer pays for or reimburses you for the expense.

As an employee working from home, generally:

  • you can’t claim occupancy expenses, such as rent, mortgage interest, water and rates
  • there will be no capital gains tax (CGT) implications for your home.

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