Over the last few years the ATO has taken the hard-line approach that only cents per hour of home office use are claimable for power, heating etc whilst working at home.  This week we noticed that this all seems to change once again on 1 July 2018 to a more pragmatic approach based on use etc. We expect to see more changes as more and more people work from home either part-time, full-time or on an occasional basis.

If you do work from home at any time, then read more on the ATO update here.