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As a general rule, home-working expenses are not allowable as a tax-free reimbursement to an employee by their employer.

However, to ease the transition to home-working due to the COVID-19 restrictions, the Commissioner published a number of determinations related to the use of telecommunications tools, and their usage:

1. Ìý

   •ÌýÌýÌýÌý EE001: Employee use of telecommunications tools and usage plans in their employment, Tax Information Bulletin Vol 31, No 1 (February 2020)

2. Ìý

   •ÌýÌýÌýÌý EE002: Payments to employees for working from home costs during the COVID-19 pandemic, Tax Information Bulletin Vol 32, No 5 (June 2020)

3. Ìý

   •ÌýÌýÌýÌý EE002A: Variation to Determination EE002 – Payments to employees for working from home costs during the COVID-19 pandemic, Tax Information Bulletin Vol 32, No 8 (September 2020)

4. Ìý

   •ÌýÌýÌýÌý EE002B: Variation to Determination EE002A – Payments to employees for working from home costs, Tax Information Bulletin Vol 33, No 3 (April 2021)

EE002B provided the opportunity for employers to reimburse their employees for their home-working expenses incurred performing their duties in role, without the need to be related