All Posts By

Sophie Kokiousis

Tax deductibility of COVID-19 test expenses

By | Tax

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.

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.

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.

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

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

If you have any other questions in regards to tax deductions for the 2021/22 financial year, please email

Super for more employees

By | Superannuation

Generally, if you pay an employee $450 or more (before tax) in salary or wages in a calendar month, you must also pay super guarantee for them. Salary or wages includes any overtime.

From 1st July 2022, you’ll need to pay super guarantee contributions to an employee’s super fund regardless of how much they are paid. Employees will still need to satisfy other eligibility requirements. This includes other workers who are eligible for super including contractors.


Generally, all employees are eligible for super. It doesn’t matter if the employee is:

  • Full-time, part-time, or casual
  • Receiving a super pension or annuity while working (this includes employees on transition to retirement)
  • A temporary resident, such as a backpacker
  • A company director
  • A family member working in your business.


Employees aged under 18

You must pay super for an employee aged under 18 years if:

  • they work for you more than 30 hours per week
  • you pay them $450 or more (before tax) in wages or salary in a calendar month.

Domestic or private workers

Domestic or private workers do work:

  • relating personally to you (not to a business of yours)
  • relating to your home, household affairs or family – such as a nanny, housekeeper or carer.

You must pay super on payment for work of a domestic or private nature if:

  • they work for you more than 30 hours per week
  • you pay them $450 or more (before tax) in wages or salary in a calendar month.

You may also have to pay super for domestic workers or carers if the following both apply:


You must pay super for contractors if:

  • you pay them mainly for their labour
  • you pay them $450 or more (before tax) in a calendar month.

This is the case even if they quote an Australian business number (ABN).

International workers

Your worker is eligible for super even if they are a temporary resident, such as a backpacker or a working holiday maker.

If you send an Australian employee to work temporarily in another country, you must continue to pay super contributions for them in Australia.

For employees working overseas, you can apply for a certificate of coverage so you don’t have to pay super in the other country as well.

However, you do not have to pay super for:

  • non-resident employees who work outside Australia
  • some foreign executives who hold certain visas or entry permits (phone us on 13 10 20 for information)
  • employees temporarily working in Australia who are covered by a bilateral super agreement. You must keep a copy of the employee’s certificate of coverage to prove the exemption.

If you’re a non-resident employer, you do not have to pay super for resident employees for work they do outside Australia.


If you’re self-employed as a sole trader or in a partnership, you do not have to pay super guarantee for yourself.

Armed forces reservists

You do not have to pay super for members of the army, naval or air force reserve for work carried out in that role.

High income earners who opt out of super

You do not have to pay super for high-income earners working for multiple employers who ask you not to pay super guarantee to them.

You must have an SG employer shortfall exemption certificate for the employee. We will send you the certificate after the employee has applied to us to opt out.

Contact Advantage Business Group for any SUPER questions!