COVID-Era Home Office and Car Expense Deductions Challenged by ATO (July 2025)

Relevant For:

Employees working from home during COVID-19 restrictions

Key Points:

• ART allowed home office rent and car travel deductions.
• Car travel to employer's site was not deemed personal/domestic.
• ATO is appealing the decision and maintaining existing guidance.
• ATO is maintaining existing stance/guidance.

Full Article:

An important decision from the Administrative Review Tribunal (ART)