The ATO advises that the “shortcut” rate for claiming work-from-home running expenses has been extended again, in recognition that may employees and business owners are still required to work from home due to Covid-19.  This shortcut deduction rate was previously extended to 31 October 2020, but will now available until at least 30 June 2021.

Eligible employees and business owners therefore can choose to claim additional running expenses incurred between 1 March 2020 and 30 June 2021 at the rate of 80 cents per work hour, provided they keep record (such as timesheet or work logbook) of the number of hours worked from home during the period.