Many workers will find themselves isolated from work but potentially working from home. What does this mean for tax purposes ? Firstly, the question needs to be asked - Are you working from home ? This means performing work. Not just reading a few emails on your phone - That involves no additional deductions or costs. It may be wise to maintain some diary record of the dates and hours. Just being home on a work day wont be sufficient. Thats like being on sick leave and claiming car use and home office use. eg Fred plans to work from home aftre 15th March for three weeks returning on .6th April. He falls ill on 30th March and is unable to work. He may only base his deductions on 2 weeks, not three. Can I claim a % of my home costs ? NO. Occupancy expenses like rates, interest etc or even rent remain non-deductible. To claim these costs the home MUST be a place of business not somewhere where work is performed. Your home wont be a place of business if you are an employee. No matter what the setup is. And in addition this rule only applies to a sole trader or partnership. A company its a tenant or ocupant and certainly cannot claim such deductions at any time. Can I claim travel from home to my office since this is not my workplace ? No. Home is a place where you are performing some work. It is not a place of busienss. Travel to and from work remains non-deductible. But travel from home to a client to drop off sales or to collect a order etc would be deductible. What can I claim ? A % of additional costs may be claimed for a home study. This needs to consider the amount of use. Its often easy to use the hourly rate basis for electricity use and the total number of working hours is best recorded and then used.. This would only apply to the lockdown period etc. Not the whole year. The diary would establish the pattern of hour and the hours involved. In addition, a share of internet or mobile use / data may be relevant and the diary may assist to support the proportion of private v work use. Again only for the period involved. Not the whole year. If you work from home alreay usinga defined pattern of use then you may have two periods. The lockdown period and the other period and need to maintain records for each. If you need to register for skype and incur fees and this is soley for work then the cost may be deductible in full provided no employer reimbursement occurs. You can expect that the ATO will likely give some tolerance to minor deduction claims for this unique period. However the ATO will also be vigilant for irrational and excessive deduction claims. As a guide if Fred was confined to home for 4 weeks and worked full time he may have deductions of $79 for home office costs + a share of internet (50% ? x $70 = $35) and lets assume 50% of the mobile use for the month ($45). So we are talking $160 or so maybe. So should I claim $159 ? No. Each taxpayer and their family needs to all consider these uses.