This year will mark some slight changes on what can be claimed as well as introduce changes to the instant asset write off for small businesses that were made in the 2019 federal budget.

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Jigsaw Tax and Advisory partner Joanne McCauley said that the ATO expects returns to look different this year due to COVID-19.

"This year the ATO has introduced a special rate of 80 cents per hour for changed work conditions due to COVID-19," she said.

"This is only available between March 1 - June 30 and includes all expenses relating to working from home such as internet, mobile phone, and depreciation of office equipment.

"You don't need to have a separate home office to use this claim, so if the family were sitting around the kitchen table working during lockdown, they can all use this calculation.

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"In all cases you need diary evidence to substantiate the hours you have calculated."

As for small businesses, the instant asset write off have been extended from $30,000 to $150,000.

"It's available from March 12 2020 until December 31 2020 and is available for any business with a turnover of less than $500 million per annum," Ms McCauley explains.

Ms McCauley also highlighted that people can't make everyday items tax deductible.

"They need to have something to substantiate those claims (receipts, diary evidence) and be able to prove how these were used for work," she said.

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"If the item being claimed has some private use, the claim needs to be reduced to reflect this.

"Many people want to claim work clothing items like business suits, black pants and make up products. The ATO specifically does not allow such claims so check if your uniform is deductible. Unless it is a compulsory uniform or protective clothing, it is most likely not allowed."

However due to COVID-19 there are certain things that may be claimed.

"This year you can claim for things like hand sanitiser, face masks and gloves for COVID-19 protection if you needed it for work and it was not reimbursed by your employer," Ms McCauley said.

Not sure if you need to keep receipts? Ms McCauley advises everyone to hold on them.

"Without receipts there is very little that can be claimed back, the most you can claim without receipts is $300," she said.

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"Even then you still need to substantiate how you came up with the figure."

So what can you claim?

"It really is industry specific. My suggestion is to search Occupational specific tax deductions and there is a page which has many different industry types and the common claims you can make," Ms McCauley said.

"Another common misconception is that you get back the full amount of your tax deductions.

"That is not true, you get back the deduction calculated at your marginal rate.

"Most people are on a marginal tax rate of between 19 cents - 39 cents in the dollar, so you will get back that proportion only."

As for some final advice, Ms McCauley recommends caution when it comes to calculating tax returns.

"Be very careful this year," she said.

"Calculate your claims factoring in periods when you may not have been working, or working in a different way.

"The ATO are expecting your returns to look different due to COVID-19 and audit activity will be targeted if you are going outside of what they expect."

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