The fixed rate of 70 cents an hour covers energy, phone, internet, stationery and computer consumables. Equipment over $300 (e.g. a desk or laptop) can be depreciated separately. You must keep a record of every hour worked from home – an estimate is not accepted.
FAQ
How much is the WFH deduction for 736 hours?
$515.20, saving about $165 at a 32% rate.
Sources (checked 6 November 2026): ATO, Fixed rate method – working from home expenses (70c per hour).