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SME COMMERCIAL LEASING PRINCIPLES DURING COVID-19在新冠期间,中小企业商业租户的法定行为准则(以下简称“准则”)
08/04/2020
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Budget 2022-23 联邦预算 2022-2023
04/04/2022

Tax Deductibility of COVID-­19 Test Expenses 核酸检测费用的税务减免

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The Morrison Government is taking action to ensure that COVID‑19 tests (including Polymerase Chain Reaction and Rapid Antigen Tests) are tax deductible for hard‑working Australians, and exempt from fringe benefit tax for businesses, where they are purchased for work‑related purposes.

政府最近正在采取行动,来确保努力工作的澳洲人民做核酸检测时(PCR和快速自检盒)所产生的费用可以用来抵税。而针对企业,若是工作相关,则可以免除员工福利税。

 

To remove any doubt, the Government will introduce legislation to make clear that work‑related COVID‑19 test expenses incurred by individuals will be tax deductible. This applies both when an individual is required to attend the workplace or has the option to work remotely.

为了消除所有疑虑,政府将引入立法,来明确规定个人产生的与工作相关的核酸检测费用将可以用来抵税。此情况适用于被要求到工作场所工作和选择远程工作的人。

 

By introducing this legislation, the Government will also ensure that fringe benefit tax will not be incurred by employers if they provide COVID‑19 testing to their employees for work‑related purposes.

通过引入这项立法,政府还将确保企业雇主因为工作原因为其员工提供的核酸检测费用,可免除员工福利税。

 

This change will take effect from the beginning of the 2021‑22 tax year and will be in place permanently.

这一变化将从2021-22财政年开始生效,并永久性实施。

 

This action recognises that COVID‑19 tests are an important tool for mitigating transmission risks and absences from the workplace.

这项计划相当于认可了核酸检测对于减轻疫情传播风险和工作缺勤的重要性。

 

The Morrison Government has acted swiftly throughout the pandemic to provide Australians and small businesses with clarity and certainty, and continues to do so as they transition back to their workplaces.

政府在疫情期间迅速采取行动,为澳洲人民和企业提供了明确的方向,并且将继续为了让大家尽快返回工作场所而努力。

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CA                                                                                                                                                      efwf

 

The material and contents provided in this publication are informative in nature only. It is not intended to be advice and you should not act specifically on the basis of this information alone. If expert assistance is required, professional advice should be obtained.