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Australia: ATO guideline on working-from-home expenses (COVID-19)

Australia: ATO guideline on working-from-home expenses

The Australian Taxation Office (ATO) has extended the date of effect of a practical compliance guideline for employees claiming deductions for “additional running expenses” incurred while working from home.


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The ATO practical compliance guideline (PCG 2020/3) addresses how to claim deductions for additional running expenses incurred while working from home because of the situation resulting from the coronavirus (COVID-19) pandemic.

The guideline now applies from 1 March 2020 through 31 December 2020, and allows taxpayers still working from home to continue to use the simplified method referred to as the “shortcut method” to claim their additional running expenses.

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