Work-From-Home Fixed Rate 2024–25: 70c Method Checklist
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Primary tax-year context: 2024-25
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The 70c fixed rate method for 2024–25
For the 2024–25 income year, the ATO fixed rate method is 70 cents per work‑from‑home hour. You can use it if you have records of the hours you actually worked from home.
What the fixed rate includes
The fixed rate covers these running expenses:
- Electricity and gas for heating, cooling, and lighting.
- Internet expenses.
- Phone expenses.
- Stationery and computer consumables.
You cannot claim separate deductions for these categories if you use the fixed rate method.
What you can still claim separately
You can claim these separately if you are eligible and have records:
- Decline in value of depreciating assets (for example, laptops).
- Repairs and maintenance for those assets.
Records you must keep
The ATO requires two types of records:
- Evidence of your hours worked from home for the whole year.
- One record for each expense category in the fixed rate to show you incurred the expense.
Common errors the ATO highlights
- Estimating hours without a record.
- Claiming separate internet or phone deductions while also using the fixed rate.
- Claiming home‑to‑work travel as a WFH expense.