Australia: ATO clarifies “working from home” compliance guidance
Updated practical compliance guideline (PCG 2023/1)
Updated practical compliance guideline (PCG 2023/1)
The Australian Taxation Office (ATO) has updated its practical compliance guideline (PCG 2023/1) to provide clarity on “working from home” deductions.
In the guideline, the ATO:
- Inserted the term “usage” after references to “mobile and home phone” to clarify that it won’t count mobile phone handset depreciation as a deductible expense
- Removed the word “revised” from references to “revised fixed-rated method” and “revised fixed rate”
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