For the 2022 financial year the ATO is allowing deductions for COVID-19 related PPE.
Generally, to claim a deduction for PPE you need to show the following:
- You are exposed to the risk of illness or injury in the course of carrying out your work duties
- The risk is not remote or negligible
- Given the circumstances there would be reason to expect the use of that kind of PPE
- You use the item in the course of carrying out your work duties.
- You incurred the expense and haven’t been reimbursed by your employer
Some examples of PPE that you can normally claim:
- Helmet and hardhats
- Safety Glasses
- Gloves
- Earplugs
For tax time 2022 the ATO has expanded the usual PPE list to include the following:
- Face Masks
- COVID-19 Tests
- Face Shields
- Sanitiser
- Antibacterial Spray
In order to claim a deduction for the above you will need to show that:
You and other employees were required to be at your place of work.
Your employer didn’t provide the PPE
Your job required you to be in close contact with clients or customers
As always to claim a deduction for PPE you will need to keep records of the expense. The best way to do this is through the ATO MyDeductions app. Alternatively to find out more information regarding PPE related deductions visit Protective items, equipment and products | Australian Taxation Office (ato.gov.au)
