Deduction Method Extended to 30th June 2022
Due to the continued extenuating circumstances of COVID-19 and continued lockdowns since 1st July, the 80 cents per hour temporary shortcut method to calculate working from home deductions has now been extended to 30th June 2022. See ruling ATO – PCG 2020/3: Claiming deductions for additional running expenses incurred whilst working from home due to COVID-19
The existing fixed rate method (52 cents per hour) and the actual cost method are still available options to use.
This method is temporary, you can only use it to work out your deduction for work from home expenses:
The shortcut method ends on 30 June 2022. To continue to claim deductions for working from home expenses after 30 June 2022 you will need to use either the:
You will need to meet the eligibility and record keeping requirements for the method you choose to use.