Forgot to Keep a WFH Diary? What You Can Still Do
Can I still claim the fixed rate without a diary?
Not for the hours you have no record of. The fixed rate method needs a record of the actual hours you worked from home, made at the time, and the ATO says an estimate of your hours isn’t acceptable. A typical week multiplied across the year, or a four-week sample, is an estimate.
A diary is only one kind of record, though. The ATO also lists timesheets, rosters and logs from time-tracking apps. If something made at the time shows when you worked at home, it may cover the gap.
What if I only have records for part of the year?
You can generally claim the fixed rate only for the hours your records cover. The ATO’s fixed rate method page has a worked example (Wanda) about someone who started keeping a record partway through the year. Read it before you lodge, because it shows how the ATO treats the months without a record.
For the period with no record, the fixed rate isn’t available. Whether another method could apply to that period depends on your circumstances and the records you do have, so ask a registered tax agent.
What evidence might I already have?
Records your employer or your own tools made at the time can show your actual hours, even if you never kept a diary. Collect what you have before you decide anything.
| Evidence | Where to find it | What it can show |
|---|---|---|
| Timesheets | Your payroll or timesheet system | Hours worked each day; some show location |
| Rosters | Your manager or rostering app | Which days you were rostered at home |
| VPN or system login logs | Your employer’s IT team | When you connected from outside the office |
| Calendar invites | Your work calendar | Meetings, and whether they were online or in person |
| Emails and messages | Your work email and chat | When you started and finished, on days you were home |
| Office access records | Building security or your employer | Which days you were in the office, so the rest can be checked |
Evidence like this shows when you worked, and often where, but you may need several sources to show your hours at home. A registered tax agent can tell you whether what you’ve gathered is enough for your claim. You can check an agent is registered on the Tax Practitioners Board register.
Does the $1,000 standard deduction help?
Yes, from the 2026–27 income year. If you have labour income, such as salary and wages, the $1,000 standard deduction applies automatically, and you don’t need records for it.
It’s reduced dollar for dollar by the work-related expenses you itemise, so in effect you get the higher of $1,000 or your itemised work expenses. If your work-from-home claim and other work expenses would come to less than $1,000, a missing diary may cost you nothing. Itemising above $1,000 needs records for the full amount.
It doesn’t apply to 2025–26 returns. For 2025–26 and earlier years, the rules above are what you have.
What should I do now?
Start recording today, so the rest of the year is covered. Every day you record from now on can count.
- Start a record today: a diary, a spreadsheet template, myDeductions in the ATO app, or an app that records your hours automatically.
- Gather the evidence you already have for the months before, and keep it with your tax records.
- Keep at least one bill for each running cost the fixed rate covers (energy, phone and internet), and receipts for stationery.
- Check whether you’re likely to pass $1,000 with the deduction calculator.
- Ask a registered tax agent before you lodge a claim for a period without a full record.
Can WFH Diary help with the past?
Only as a starting point. For days before you installed it, WFH Diary Pro can suggest sessions from file activity your Mac recorded. You check every suggested day before it counts, and your report marks those hours “added later”. Suggestions can miss time and aren’t a record kept at the time. From the day you install it, WFH Diary records your hours as you work.
Questions
Can I estimate my work-from-home hours if I didn’t keep a diary?
Not for the fixed rate method. The ATO says an estimate of your hours isn’t acceptable. You need a record of your actual hours, made at the time.
Can I write up my diary now from memory?
A diary written months later from memory is an estimate, not a record kept at the time. Look for evidence made at the time instead, such as timesheets or login logs.
I started my diary in March. Can I claim for March to June?
Generally you can claim the fixed rate for the hours your record covers. Read the ATO’s worked example on the fixed rate method page and ask a registered tax agent about the months before.
Do I need a WFH diary for the $1,000 standard deduction?
No. From 2026–27 the standard deduction applies automatically to people with labour income, without records. You need records only to itemise more than $1,000.
Sources
This is general information, not tax advice. Check your own situation with the ATO or a registered tax agent. WFH Diary is not affiliated with or endorsed by the Australian Taxation Office.