From 1 July 2021 employees, sole traders and contractors may be able to claim the cost of Covid-19 testing.
You would need to meet the following criteria:
- You used the test to determine if you can attend or remain at work.
- The brand and type of test was registered for use in Australia.
- You paid for the test yourself and you were not reimbursed.
- You kept a record of your expense.
You cannot claim if you:
- Use a test for private purposes, including to test your children or before attending a sporting event.
- You work from home and don’t intend to attend your workplace.
Evidence you will need to make a claim:
- A receipt or invoice for the purchase of the tests after 31 March 2022.
- Bank or credit card statements will be acceptable for purchases before 31 March 2022
- Correspondence from your employer stipulating the requirement to test.
GQ Tax 