You can't claim a deduction for the cost of vaccinations, even if your employer requires you to have the vaccination. These are private expenses.
Other expenses
You can't claim flu shots and other vaccinations, even if you're required to have them for work.
Prime Minister Scott Morrison has declared that COVID-19 disaster payments will now be tax-free, a policy change that will have ramifications for accountants and their clients, say tax experts.
We will accept claims for a deduction for the COVID-19 tests in the income year you paid for the tests if the purpose of buying the tests was solely for a work-related purpose and this intention has not changed for any unused tests remaining at the end of an income year.
Eligibility for the medical expenses tax offset
The medical expenses tax offset was available from the 2015–16 to 2018–19 income years. The offset is not available from 1 July 2019. You could claim the medical expenses tax offset for net eligible expenses relating to: disability aids.
In previous years, you were able to claim out of pocket expenses for certain medical expenses in your tax return. As of 1 July 2019, the ATO has stated that medical fees are no longer claimable as a tax deduction. However, you may still be able to claim expenses for previous tax years between 2015-2016 and 2018-2019.
Except in very limited circumstances, gym fees and other fitness expenses (such as skipping ropes, weights and other fitness equipment) are private expenses. You can't claim a deduction for these expenses.
During the COVID-19 pandemic, you can claim a deduction for the cost of buying a face mask to wear at work if all the following conditions are met: your employment duties require you and other employees to be at your place of work.
Deductions for union fees, professional memberships, working with children check, agency fees and commissions. Deductions for meals, snacks, overtime meals, entertainment and functions. Deductions for medical assessments, vaccinations, COVID-19 tests, gym fees, cosmetics and personal grooming.
If you got the Coronavirus Supplement, you need to declare it as income in your tax return for the 2020–21 financial year. The Coronavirus Supplement won't be shown separately on your Centrelink payment summary. Your total Centrelink payment rate was increased if you were paid the Coronavirus Supplement.
To be clear, you can claim work expenses up to $300 without receipts IN TOTAL (not each item), with basic substantiation. This means that if you have no receipts for work-related purchases, you can still claim up to $300 worth on your tax return.
The Cost of Living Payment is a one-off payment of $250. You'll only get one Cost of Living Payment, even if you were getting more than one eligible payment or concession card. It's not taxable. You don't need to report it as income.
In general – yes. While health services are generally GST free, GST must be paid in some circumstances such as when an employer pays for the service. There are exceptions such as if an individual is paying for their own vaccination or the employer is an Australian, State or Local Government.
Tools and Equipment Expenses
You can claim the cost for equipment or tools you use for the work you do. For example, the chef knives you use.
Small businesses, with aggregated turnover of less than $10 million, will be able to immediately deduct the full cost of eligible assets costing less than $20,000 that are first used or installed ready for use between 1 July 2023 and 30 June 2024.
Face masks, hand sanitiser and antibacterial spray
If you work in an occupation where it simply isn't possible to maintain social distancing, or you need to have physical contact with clients, you may be able to claim personal protection items such as face masks, hand sanitiser and antibacterial spray.
You can claim a deduction for the work-related use of sunglasses, sunhats and sunscreen lotions if you: must work in the sun for extended periods. use these items to protect you from the real and likely risk of illness or injury while at work.
The Australian Taxation Office (ATO) allows you to claim sun protection expenses if you work outside and your eyes are exposed to the risk of damage from sunlight. This includes protective sunglasses, prescription sunglasses, photochromatic and anti-glare glasses.
What you can and can't claim. Costs related to personal appearance, including cosmetics or makeup, skin care, shaving products, haircuts, hairdressing and hair products, aren't deductible. These are private expenses.
You can't claim a deduction for prescription glasses or contact lenses, even if you wear them while working. These are private expenses.
You can claim a deduction for clothing and footwear you wear to protect you from the real and likely risk of illness or injury from your work activities or your work environment.