• The fixed rate has increased to 52 cents per hour.  To claim using the fixed rate method, please keep records of your actual hours spent working at home for the year, or keep a diary for a representative four week period to show your usual pattern of working at home.


  • Generally, you cannot claim a deduction for occupancy expenses such as rent, rates, mortgage interest and insurance


  • Phone, internet and stationery costs are claimed separately.  Phone and internet are claimed based on a percentage of business usage of your monthly invoices.