With the commencement of the 2023 financial year, the way in which employees may claim a tax deduction for their home office costs have changed. The 'shortcut method' allowed taxpayers in certain circumstances to claim a deduction for specified working from home costs based on an hourly rate of 80 cents per hour. This provision was widely used by taxpayers as a simple method of claiming tax deductions while working from home during periods of lockdown and company workplace policy. Effective from 1 July 2022, the 'shortcut method' is no longer available.