Tracking home office expenses to correctly determine the work-related proportion can be challenging. The ATO will accept a short-cut method of using a rate per hour worked and this has been lifted to 80 cents an hour for the period 1 March to at least 30 June 2020. You will only need to keep a record of how many hours you have worked from home. If it is regular and constant, this can be for a representative four-week period.