"Businesses, employees and contractors would appreciate a statement of confirmation from the Tax Commissioner clarifying that people can claim work-related Rapid Antigen Tests (RATs) as a legitimate working expense for tax purposes and that businesses can include the costs of tests they provide to their workforces FBT-free and as a deduction against their taxable incomes," Innes Willox, Chief Executive of the national employer association Ai Group, said today.
 
"While the Prime Minister earlier this month confirmed that RATs would be tax deductible the circumstances in which this would be allowable remain uncertain. 
 
"People travelling for work who require RAT tests or those who are directed to take RAT tests as a requirement for work are likely to be able to claim the costs of the tests against their tax. However, that tax deductibility should be broadly available to those who use the RATs personally to ensure they are safe to attend work or move about the community. 
 
"RATs are helping to keep our economy moving and a fair tax treatment for the costs of work-related RATs will support testing and help keep our workplaces and businesses safe.
 
"While governments have resisted calls to subsidise the cost of RATs, the tax system provides an easy way of defraying some of the costs for the workforce and business," Mr Willox said.

Media enquiries

Tony Melville – 0419 190 347