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A Quick Reference For Australian Tax Rates And Related Information

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Home Office Expenses

The home office expenses hourly fixed rate method for 2025-26 is 70 cents per working hour. (PCG 2023/1).

Alternatively, if you have the supporting records, you can use the Actual cost method, whereby you claim the actual expenses you incur as a result of working from home.

See: Working from home expenses | Australian Taxation Office

See also: Tax return item D5 – Other work-related expenses 2026

This page was last modified 18 Jun 2026