We will work out the best home office deduction outcome for you.

52c Rule (can be used for whole year regardless of covid 80c rule period)

= Includes all utilities and depreciation on office furniture

= Doesn’t Include depreciation on computer equipment or phone and internet expenses

80c Covid Rule (march 20 to june 22)

= Includes all utilities, depreciation on office furniture and computer equipment and phone and internet expenses

The ATO tried to make the home office deduction easier for everyone when they introduced the $0.80c per hour amount but unfortunately they made it more confusing as we now have to make two calculations to see which one gives you the best deduction.