--- title: PCR and RAT tests to be tax deductible, FBT free description: The Treasurer has announced that PCR and RAT Tests will be tax-deductible for individuals and exempt from fringe benefits tax (FBT) for employers if purchased for work purposes. image: https://insights.wlm.com.au/hubfs/Rat%20Test%201200px.png --- [![WLM\_Logo\_RGB\_Orn50](https://insights.wlm.com.au/hs-fs/hubfs/WLM_Logo_RGB_Orn50.png?width=521&height=169&name=WLM_Logo_RGB_Orn50.png "WLM_Logo_RGB_Orn50")](http://wlm.com.au/) - [About](https://www.wlm.com.au/about/) - [Services](https://www.wlm.com.au/services/) - [Tax & Compliance](https://www.wlm.com.au/services/tax-and-compliance/) - [Strategy & Advice](https://www.wlm.com.au/services/strategy-and-advice/) - [Clients](https://www.wlm.com.au/clients/) - [Construction & Trades](https://www.wlm.com.au/clients/construction/) - [Family Business](https://www.wlm.com.au/clients/family-business/) - [Insurance & Financial Services](https://www.wlm.com.au/clients/insurance-and-financial-services/) - [Renewable Energy & Environment](https://www.wlm.com.au/clients/renewable-energy-and-environment/) - [Service-based & Other Business](https://www.wlm.com.au/clients/service-based-and-other-business/) - [Insights & Case Studies](https://insights.wlm.com.au/blog) - [Blog](https://insights.wlm.com.au/blog) - [Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download) - [How to minimise tax & risk with business structure](https://explore.wlm.com.au/business-structure-whitepaper-download) - [Contact](https://www.wlm.com.au/contact/) [Login](https://clientlogin-us2.karbonhq.com/4Frhz6cPZq6r) - [About](https://www.wlm.com.au/about/) - [Services](https://www.wlm.com.au/services/) - [Tax & Compliance](https://www.wlm.com.au/services/tax-and-compliance/) - [Strategy & Advice](https://www.wlm.com.au/services/strategy-and-advice/) - [Clients](https://www.wlm.com.au/clients/) - [Construction & Trades](https://www.wlm.com.au/clients/construction/) - [Family Business](https://www.wlm.com.au/clients/family-business/) - [Insurance & Financial Services](https://www.wlm.com.au/clients/insurance-and-financial-services/) - [Renewable Energy & Environment](https://www.wlm.com.au/clients/renewable-energy-and-environment/) - [Service-based & Other Business](https://www.wlm.com.au/clients/service-based-and-other-business/) - [Insights & Case Studies](https://insights.wlm.com.au/blog) - [Blog](https://insights.wlm.com.au/blog) - [Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download) - [How to minimise tax & risk with business structure](https://explore.wlm.com.au/business-structure-whitepaper-download) - [Contact](https://www.wlm.com.au/contact/) # News, views and more ![Amanda Rogers](https://insights.wlm.com.au/blog/Amanda%20Rogers) **Amanda Rogers** 22 February 2022 — 1 min read ### Share [mailto:?subject=PCR%20and%20RAT%20tests%20to%20be%20tax%20deductible,%20FBT%20free&body=https://insights.wlm.com.au/blog/pcr-and-rat-tests-to-be-tax-deductible-fbt-free](mailto:?subject=PCR%20and%20RAT%20tests%20to%20be%20tax%20deductible,%20FBT%20free&body=https://insights.wlm.com.au/blog/pcr-and-rat-tests-to-be-tax-deductible-fbt-free) [mailto:?subject=PCR%20and%20RAT%20tests%20to%20be%20tax%20deductible,%20FBT%20free&body=https://insights.wlm.com.au/blog/pcr-and-rat-tests-to-be-tax-deductible-fbt-free](mailto:?subject=PCR%20and%20RAT%20tests%20to%20be%20tax%20deductible,%20FBT%20free&body=https://insights.wlm.com.au/blog/pcr-and-rat-tests-to-be-tax-deductible-fbt-free) ![](https://insights.wlm.com.au/hubfs/Rat%20Test%201200px.png) ## PCR and RAT tests to be tax deductible, FBT free The Treasurer has announced that PCR and rapid antigen tests (RAT) will be tax deductible for individuals and exempt from fringe benefits tax (FBT) for employers if purchased for work purposes. There has been confusion over the tax treatment of RAT tests with the Prime Minister stating for some time that they are tax deductible, but in reality, the tests were probably only deductible in limited circumstances. If you have had to purchase RAT tests to be able to work, you will be able to receive a tax deduction for the cost you have incurred from 1 July 2021 (you will need evidence of the expense). If the RAT test cost $20, someone on a marginal tax rate of 32.5% would receive a tax benefit of $6.50. For business, it is expected that RAT, PCR and other coronavirus tests will be exempt from FBT from the 2021-22 FBT year. Legislation enabling the change is expected before Parliament this week.   ### WLM can help [If you'd like help](https://www.wlm.com.au/) with understanding your obligations or any further information, [please contact us today.](https://www.wlm.com.au/contact/) *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.*   [![New call-to-action](https://hubspot-no-cache-ap1-prod.s3.amazonaws.com/cta/default/6037207/e520877a-d8f2-4174-849c-3565a233feff.png)](https://hubspot-cta-redirect-ap1-prod.s3.amazonaws.com/cta/redirect/6037207/e520877a-d8f2-4174-849c-3565a233feff) ##### Make a comment [Previous](https://insights.wlm.com.au/blog/experienced-investors-preparing-for-a-wild-2022) [Next](https://insights.wlm.com.au/blog/year-of-the-tiger-roaring-or-bellowing) ## Wealth matters. Ask us how we can help you boost yours. [Contact WLM Financial](http://wlm.com.au/contact/) ## Subscribe Stay up to date with tax and accounting news, and subscribe to our newsletter. [![WLM\_Logo\_RGB\_Orn50](https://insights.wlm.com.au/hs-fs/hubfs/WLM_Logo_RGB_Orn50.png?width=195&height=63&name=WLM_Logo_RGB_Orn50.png)](http://wlm.com.au/) ###### Contact WLM Financial Services Pty Limited Level 20, 56 Pitt Street, Sydney NSW 2000 GPO Box 5025, Sydney NSW 2001 **T** [02 9221 7777](tel:292217777) ###### Social - - - - - [TAX & COMPLIANCE](https://www.wlm.com.au/services/tax-and-compliance/) - [Business Tax](https://www.wlm.com.au/services/tax-and-compliance/business-tax/) - [Company Secretarial](https://www.wlm.com.au/services/tax-and-compliance/company-secretarial/) - [Self-managed Super Funds](https://www.wlm.com.au/services/tax-and-compliance/self-managed-super-funds/) - [Personal Taxes](https://www.wlm.com.au/services/tax-and-compliance/personal-taxes/) - [Back-Office services](https://www.wlm.com.au/services/tax-and-compliance/back-office-services/) - [AFSL Accounting](https://www.wlm.com.au/services/tax-and-compliance/afsl-accounting/) - [STRATEGY & ADVICE](https://www.wlm.com.au/services/strategy-and-advice/) - [Business Systems](https://www.wlm.com.au/services/strategy-and-advice/business-systems/) - [Outsourced CFO](https://www.wlm.com.au/services/strategy-and-advice/outsourced-cfo/) - [Business Sales](https://www.wlm.com.au/services/strategy-and-advice/business-sales/) - [International Business](https://www.wlm.com.au/services/strategy-and-advice/international-business/) - [Our Trusted Advisor Network](https://www.wlm.com.au/services/strategy-and-advice/trusted-advisor-network/) - [CLIENTS](https://www.wlm.com.au/clients/) - [Construction & Trades](https://www.wlm.com.au/clients/construction/) - [Family Business](https://www.wlm.com.au/clients/family-business/) - [Insurance Underwriting, Insurance Brokers & Financial Services](https://www.wlm.com.au/clients/insurance-and-financial-services/) - [Renewable Energy Projects & Asset Managers](https://www.wlm.com.au/clients/renewable-energy-and-environment/) - [Service-based and Other Business](https://www.wlm.com.au/clients/service-based-and-other-business/) - [OTHER](http://wlm.com.au/about/) - [Resources](https://insights.wlm.com.au/blog) - [About](http://wlm.com.au/about/) - [Careers](https://explore.wlm.com.au/careers) - [Contact](https://www.wlm.com.au/contact/) - [Login](https://clientlogin-us2.karbonhq.com/4Frhz6cPZq6r/Identity/Account/Login?token=) - [Privacy Policy](http://wlm.com.au/privacy-policy/) ###### [Insights](https://insights.wlm.com.au/blog) ###### Legal Notices The information contained in the WLM website, has been prepared from a wide variety of sources, which WLM, to the best of its knowledge and belief, considers accurate. WLM does not however warrant the accuracy of the information and forecasts possibly contained in the WLM website. No visitor to the site should rely upon the information and/or recommendations contained in the WLM website. WLM strongly recommends that all prospective purchasers of securities should make their own inquiries and seek professional advice before acting on any of the information contained in the WLM website. Should you wish to seek advice, please feel welcome to [contact us](http://wlm.advisclient.com.au/contact/). ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Amanda Rogers", "url" : "https://insights.wlm.com.au/blog/author/amanda-rogers" }, "dateModified" : "2024-12-23T01:48:18.321Z", "datePublished" : "2022-02-21T21:48:47.000Z", "headline" : "PCR and RAT tests to be tax deductible, FBT free", "image" : [ "https://insights.wlm.com.au/hubfs/Rat%20Test%201200px.png" ], "mainEntityOfPage" : { "@id" : "https://insights.wlm.com.au/blog/pcr-and-rat-tests-to-be-tax-deductible-fbt-free", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://insights.wlm.com.au/hubfs/WLM_Logo_RGB_Orn50.png" }, "name" : "WLM Financial Services Pty Ltd" } } ```