ATO Introduces Changes to Working from Home Deductions for Australian Taxpayers On 3 November 2022, the Tax Office announced modifications and important changes to the way taxpayers can claim deductions for expenses incurred while working from home. The changes were published under PCG 2023/1, available here, and subsequently the accompanying Compendium, available here. The ATO stated that these alterations have been designed to better accommodate contemporary remote work arrangements. ATO Assistant Commissioner Tim Loh explained that taxpayers can choose between two methods to claim working-from-home deductions: the “actual cost” method or the “fixed rate” method. The fixed-rate method is the only one undergoing changes. The updated fixed rate method, which is applicable from 1 July 2022, can be used by taxpayers when calculating deductions for their 2022-23...