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Re: Can employees claim the purchase of hand sanitizers or face masks? Evidence?

Enthusiast

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Replies 1

Can employees claim the purchase of hand sanitizers or face masks? What evidence do they need to show that it was for work use?

1 ACCEPTED SOLUTION

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Most helpful response

Former Community Support

Replies 0

Hi @SusanC1 

 

Thanks for posting!

 

You may be able to claim a deduction for protective items you purchase and use at work, including gloves, face masks and sanitiser. To be deductable both of the following must apply:

  • You must have incurred the expense yourself.
  • It must have a sufficient connection with the earning of your assessable income, which means    
    • you are exposed to the risk of illness or injury in the course of carrying out your income earning activities
    • the risk is not remote or negligible
    • the protective item is of a kind that provides protection from that risk and would reasonably be expected to be used in the circumstances
    • you use the item in the course of carrying out your income earning activities.

 

If your specific employment duties require you to have physical contact or be in close proximity to customers or clients while carrying out your duties, you can claim a deduction for expenditure on protective items.

 

Examples of this type of work include:

  • medical industry (such as doctors, nurses, dentists and allied health workers)
  • cleaning industry
  • airline industry
  • hairdressing and beautician industry
  • retail, café and restaurant industry.

 

If you use these items for both work-related and private purposes, you can only claim a deduction for the portion of the expense that relates to your work-related use.

 

Hope this helps!

 

1 REPLY 1

Most helpful response

Former Community Support

Replies 0

Hi @SusanC1 

 

Thanks for posting!

 

You may be able to claim a deduction for protective items you purchase and use at work, including gloves, face masks and sanitiser. To be deductable both of the following must apply:

  • You must have incurred the expense yourself.
  • It must have a sufficient connection with the earning of your assessable income, which means    
    • you are exposed to the risk of illness or injury in the course of carrying out your income earning activities
    • the risk is not remote or negligible
    • the protective item is of a kind that provides protection from that risk and would reasonably be expected to be used in the circumstances
    • you use the item in the course of carrying out your income earning activities.

 

If your specific employment duties require you to have physical contact or be in close proximity to customers or clients while carrying out your duties, you can claim a deduction for expenditure on protective items.

 

Examples of this type of work include:

  • medical industry (such as doctors, nurses, dentists and allied health workers)
  • cleaning industry
  • airline industry
  • hairdressing and beautician industry
  • retail, café and restaurant industry.

 

If you use these items for both work-related and private purposes, you can only claim a deduction for the portion of the expense that relates to your work-related use.

 

Hope this helps!