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097 what are home office deductions (Covid 19 period inclusive)?

Dev Raga Personal Finance

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How to Claim the COVID-19 Shortcut Method

If you've already been working from home during the pre-COVID era, then you can't claim the shortcut method for that. The fixed rate method is basically you need to have a dedicated work area to use this method. It's only 52 cents per hour of work done from home. Again, proper work from home as opposed to answering phone calls or emails. And you must keep a four week diary, which must be kept as a representative of your work from home duties.

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