New legislation will soon come into place to allow COVID-19 testing expenses to be tax deductible if taken to attend a place of work. Fringe benefits tax will also not be incurred by employers where COVID-19 tests are provided to employees for this purpose. These changes are not yet law. If you are an employee, please keep a record of expenses incurred when purchasing work-related COVID-19 tests. A letter from your employer confirming that testing is a requirement of attending your workplace, or a copy of covid-safe workplace policy is also encouraged.
Deductibility of COVID-19 tests