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Deduction for COVID-19 test expenses

From 1 July 2021, if you’re an employee, sole-trader or contractor and you have paid for a COVID-19 test for work-related purposes, you can claim a deduction.

When you can claim COVID-19 testing


From 1 July 2021, to claim a deduction for the cost you incur to pay for a COVID-19 test, you must:


  • use the test for a work-related purpose, such as to determine if you can attend or remain at work
  • get a qualifying COVID-19 test, such as a
    • polymerase chain reaction (PCR) test through a private clinic
    • other tests in the Australian Register of Therapeutic Goods, including rapid antigen test (RAT) kits
  • pay for the test yourself (that is, your employer doesn’t give you a test or reimburse you for the cost)
  • keep a record to prove that you incurred the cost (usually a receipt) and were required to take the test for work purposes.  

You can only claim the work-related portion of your expense on COVID-19 tests. For example, if you buy a multipack of COVID-19 tests and use some for private purposes (such as by other family members or for leisure activities), you must only claim for the portion of the expense you use for a work-related purpose.    

When you can’t claim COVID-19 testing


You can’t claim the cost of a COVID-19 test where any of the following apply:


  • you use the test for private purposes – for example, to test your children before they return to school or day care
  • you receive a reimbursement for the expense from your employer or another person
  • you work from home and don’t intend to attend your workplace.


You also can’t claim a deduction for the travel or parking expenses you incur to get your COVID-19 test because these expenses don’t have a sufficient connection to you using a COVID-19 test.


Example: COVID-19 tests you can claim


Anne is a casual employee at a local café. In April 2022 Anne buys a qualifying multipack of COVID-19 tests, which she only uses before commencing a shift if she has any COVID-19 symptoms or has been in contact with a COVID19 case. Her employer doesn’t reimburse her for the cost of the COVID-19 tests.


Anne can claim a deduction for the cost of these COVID-19 tests.


Example: personal and work-related use and deductibility


Mark buys a qualifying 2 pack of COVID-19 tests at the local pharmacy. Mark uses one test to confirm he doesn’t have COVID-19 before attending a local sporting event. A week later he realises that he has been exposed to COVID-19 and uses the other test to check his COVID-19 status before attending his place of work.


As Mark used one test for personal use and one test for work purposes, he can only claim a deduction for half the cost of the COVID-19 tests.


Keeping records for COVID-19 tests


You need to keep records of COVID-19 tests to demonstrate that you paid for the test and the test was required for work related purposes. This may include a receipt or invoice, and correspondence from your employer stipulating the requirement to test.


Contact Expert Tax on 0449 952 855 or 1300 869 829 for further assistance on tax related matters.


Remote Access Scams targeting Australia


Has your mouse ever moved on its own? This could be an indicator that someone may have control of your device via Remote Access software!


A remote access scam is when someone contacts you to request you download software or an app that shares remote access to your device.   


These types of scams generally start with a phone call from someone claiming to be a legitimate organisation. However, there have been reports of individuals receiving an SMS, or a pop up alert on their device advising to call a number provided.   


During these scenarios, a caller is likely to put pressure on you to act, often using clever tactics to support their claims.


Tip: Legitimate businesses will never ask for your help to catch hackers.


If you’re asked to complete any of the following actions, you need to call your financial institution:



  • Download remote access software such as Team Viewer, Anydesk or Quick Support and sign in to your Online Banking
  • Share your security codes to return money that appears to have been credited to your account
  • Provide the bank an alternative story on the purpose of the transaction.



If you’ve acted on these instructions, you may have provided a third party with access to your online banking.


If you believe any of your recent online banking payments may be the result of a scam, please contact your bank immediately.



Note – This post has been issued in public interest and does not constitute to any tax or financial advice. Readers must make their own judgement after reading this post.



ATTENTION – Business Owners registered for GST, Taxi Drivers, Individuals part of Ride sharing platforms such as Uber, Ola and DIDI.   


Business Activity Statement (BAS) for the period January 2022 to March 2022 is due for lodgement by 28th April 2022.    


ATO may impose penalties for late lodgement of BAS returns.


Contact Expert Tax on 0449 952 855 or 1300 869 829 to book an appointment for lodgement of BAS Return.



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