To be eligible to claim a deduction for working from home:

-You must be working from home i.e. fulfilling your employment duties not merely checking emails or taking calls;
-incur additional running expenses as a result of working from home;
-have records that show you incurred these expenses.
The taxpayers can apply a 67c fixed rate for each hour worked or actual expense
method. You are required to keep a diary of the total number of hours you have worked from home. New work from the rate of 67c will cover data; internet, mobile; home phone usage, computer consumables (printer ink), stationary, electricity; gas.
You can also claim the following:
– The decline in value of assets (technology, office furniture and repairs/maintenance).
– Other expenses not covered by the rate per hour.
– Cleaning (only if you have a dedicated home office)

Record Keeping
-From 1 July 2022 to 28 February 2023 – a record that is representative of the hours they worked from home;
-From 1 March 2023 to 30 June 2023 – a record of the total number of hours they worked from home (such as a timesheet, roster or diary)
-For each expense that is covered by revised fixed rate, tax payer must keep at least one bill/invoice showing they have paid for the expenses they are claiming.
-The taxpayer must also keep records of any equipment/furniture purchased for work from home.