FBT, COVID-19 tests and the otherwise deductible rule
Be aware of the rules and exemptions regarding COVID-19 testing
Whilst FBT obligations do exist, there are exemptions and deductions that can be granted when providing COVID-19 tests to employees
You may have to pay Fringe benefits tax (FBT) if you:
provide your employees or their family members with COVID-19 tests such as a rapid antigen test, […]