Is there even a need for a home office?

In today’s The Age newspaper is an article about a worker who claimed part of his rent for his home office as a work-related tax deduction (paywalled). The Australian Taxation Office rejected the claim, but it is now being considered by the Federal Court. There is a comment in the article that questions the need for a home office and challenges the occupational health and safety (OHS) context of working from home.