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Work-from-home hours diary

A record of the actual hours you work from home, for the ATO fixed-rate method. Under PCG 2023/1 you must keep a record of your actual hours for the whole year — an estimate isn't accepted. Fill it in as you go, then print it or keep it with your tax records.

70c / hour · 2025–26

How to use this diary

  • Log your work-from-home hours as you go — each day, week or pay period, whatever suits you. The figure must be a real record, not worked out afterwards.
  • The fixed rate of 70c/hour already covers electricity, gas, phone, internet, stationery and computer consumables — you can't also claim those separately.
  • You can still separately claim the decline in value of equipment like a desk, chair or laptop on top of the fixed rate.
  • Keep one bill for each running cost you incur (e.g. one electricity and one internet bill) as evidence.
  • Hold onto this diary and your bills for five years from the date you lodge.
Date / periodDaysWhat you worked on (optional)Hours
Total hours logged
0
across all rows above
Estimated deduction
$0
total hours × 70c (fixed rate, 2025–26)

General information only — not personal tax advice. This diary supports the ATO fixed-rate method for working-from-home running expenses under PCG 2023/1 for the 2025–26 income year (70c per hour). It does not cover the actual-cost method or occupancy expenses. The 70c rate already bundles electricity, gas, phone, internet, stationery and computer consumables; don't claim those items separately as well. Confirm your circumstances with a registered tax agent before lodging. Built and reviewed by a CPA-qualified accountant. More: the full work-from-home guide · work it out with your own bills in the work-from-home calculator.