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AS22(Newbie)Newbie
3 Mar 2023

Hello experts,


For the upcoming changes to the Fixed Rate claim for working from home, I am trying to find out the exact definition of items that are classed as computer consumables and technological items as per ATO.

 "Assets and equipment that typically give taxpayers a bigger deduction, such as technological items and office furniture, are not included in the revised rate and need to be claimed separately"


If a revised fixed rate method is used, can the below expenses be claimed if the eligibility is met at D5 and D4?

  1. Anti-virus
  2. Software like Adobe, Microsoft, Canva
  3. Printer
  4. Camera
  5. work percentage depreciation on Mobile handset bought outright
  6. External Hard drive

11,327 views
2 replies
11,327 views
2 replies

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Craig23(Initiate)Registered Tax Professional
11 Apr 2024

the guie refers to computer consumables as paper and ink but says nothing about software. It's debatable but I would claim software sperately. The others are all assets and can be claimed seprately regardless of cost. If an assets costs less than $300 claim it outright, if it costs more than $300 then depreciate it.

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What is classed as computer consumables and tecnhlogical items? | ATO Community