In 2021-22, Shortcut method will remain available to claim a working from home deduction that incur relating to that work.
Claimable:
- Phone and data expense
- Internet expense
- Electricity and gas expenses
- The decline in value of equipment and furniture
Note: you can only claim when the expense is directly related to work (earning your income) and you spent the money yourself with a record to prove.
However, there are personal expense like coffee, tea and toilet paper are not claimable as well as setting your children up with online learning course, teaching them at home, buy equipment like iPad, desk. As those expenses that are indirect related to earning income.
For new asset purchase over $300 (e.g. computer, phone) for work, you wont be able to claim the whole amount immediately but it can be claimed over number of years.