You may be eligible to claim the following COVID-19 Tax Deductions this year.
- COVID-19 Tests
- Gloves
- Facemask
- Hand sanitiser
To be eligible for the COVID-19 test deductions you will have to show proof of purchase, and it must have been a requirement for work. The same rules as other work-related deductions apply.
For PPE deductions you may be eligible if you use the PPE in direct connection to earn your income.
The ATO has stipulated these checks for claiming facemask deductions.
- Your employment duties require you and other employees to be at your place of work
- A face mask is not provided to you by your employer, and
- You need to wear a mask.
Other items such as gloves and hand sanitiser are a bit stricter and more confined to certain industries, such as
- the medical, cleaning,
- airline,
- hairdressing and beautician,
- and retail, café and restaurant industries.
Other things to know regarding COVID-19 and 2022 tax return
Pandemic Leave Disaster Payments are taxable and need to be included in your tax return. These aren’t prefilled and you will have to calculate these. If you have received any Pandemic Leave Disaster Payments, you should let your tax agent know.
Jobseeker payments are taxable and will be prefilled, to reduce the turnover time with receiving your refund it would be a good idea to lodge your return at the end of July 2022 to ensure the prefilled jobseeker payment have been finalised and prefilled.
COVID-19 Disaster Payments aren’t taxable and need not be included in your tax return.
If ever in doubt please don’t hesitate to contact us.