ATO announces changes to working from home deductions

If you plan to claim work from home expenses in 2023, make sure you check out the new changes that have come into effect.

The biggest change to note is that workers are now required to keep more detailed records when working from home. Between 1 July 2022 and 28 February 2023 you can still record a number which represents your total hours worked from home. However from March 1 through the remainder of the financial year, you must keep an accurate record specifying your total number of hours worked from home each specific day of the year. You can no longer submit an estimate on number of hours worked.

The following are the approved methods of recording your hours:

  • Timesheets
  • Rosters
  • Employer System Logs or Online Business Systems
  • Time-tracking Apps
  • A regularly updated diary, calendar, logbook, spreadsheet or similar document

There has also been a revised fixed rate method including a change in the rate per hour.

Make sure you check out the announcement here to get on-top of all the changes.