Office & admin worker tax deductions: what you can claim
What you can claim, what you cannot, and the records the ATO expects. Written in plain English and updated for the 2025–26 financial year.
What you can claim
- Home office — 67c/hr method (keep diary of hours).
- Stationery purchased personally.
- Phone work portion.
- Professional development.
- Union fees.
What you cannot claim
- Home to work travel.
- Personal clothing.
- Meals at work.
- Coffee.
Apportionment: the part most people get wrong
Phone — 4-week diary. Home office — work hours diary. If an expense is part work and part personal, you claim the work percentage only, and the ATO expects you to show how you worked it out.
Records you need to keep
Work diary for home office, receipts. NOTE: 67c/hr rate covers electricity, internet, phone — cannot claim these separately under this method. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.
Common questions
Work diary for home office, receipts. NOTE: 67c/hr rate covers electricity, internet, phone — cannot claim these separately under this method. Keep them for five years from when you lodge.
Phone — 4-week diary. Home office — work hours diary. Claim the work proportion only.
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