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Tax Deduction for COVID-19 tests

From 1st July 2021, if you’re an employee, sole-trader or contractor and you pay for a COVID-19 test out of your own pocket for a work-related purpose, such as to determine whether you can attend or remain at work, you are now able to claim a tax deduction.

Only qualified COVID-19 tests can be claimed, this is either a polymerase chain reaction (PCR) test through a private clinic, or other tests in the Australian Register of Therapeutic Goods, including rapid antigen test (RAT) kits.  You must pay for the test yourself (that is, your employer doesn’t give you a test or reimburse you for the cost) and a record must be kept proving that you incurred the cost and were required to take the test for work purposes.

For further information ask one of our accountants or go to the Australian Taxation Office website.


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