Work Related Deductions

Happy 2022 financial year! Another year gone and Covid is still impacting us.

Here are some handy tips about what we can claim this year. Please remember each situation is different and what one person can claim may not be eligible as a deduction for the next person.

Working from Home

A lot of us were placed into a snap lockdown the day before the end of the financial year, which means working from home once again. The Australia Taxation Office (ATO) has extended the 80 cent “Short Cut Method” until 30 June 2021. This means that if you were working from home at any point during the year due to Covid, you are eligible to use this rate. This rate includes the following expenses:

  • Telephone
  • Internet
  • Electricity & gas, and
  • Decline in value of equipment & furniture.

You will need a record of the number of hours you worked from home. This could be via a timesheet, roster, a diary or documentation that set out the hours you worked from home.

New Equipment/Assets

At times you will need to purchase a new asset/tool for work. Remember any tools you purchase that are less than $300 can be claimed outright. However, any asset over this amount would have to be depreciated based on the effective life of that asset deemed by the ATO.

Protective Work-Related Items

Any items purchased and used during the year in the workplace, where your employment duties require you to have physical contact or be in close proximity to customers or clients are deductible. Some personal protective equipment expenses may include, but are not limited to the following:

  • Face masks – where you are required to wear these due to Covid-19
  • Sanitiser
  • Hardhats & helmets
  • Anti-bacterial Spray

Please note that you are only eligible to claim these items if you have actually incurred the cost for them and your employer has not reimbursed you for any of them.



Natasa Briffa