![]() She only wears a face mask when undertaking private activities. ![]() The risk of illness from her work environment (her home) is remote. Kate can't claim a deduction for the face masks she buys. Although the face mask protects Kate from the risk of COVID-19, she is not performing work duties when she is on her lunch break or exercising. When she leaves the house, Kate wears a face mask. To break up her day, Kate likes to leave the house to eat her lunch and do some exercise. As a result of COVID-19, she does not meet her clients face to face. Kate is an employee website designer who works from home. However, if your private use is more than incidental, you can only claim a deduction for the portion of the expense that relates to your work-related use.Įxample: no deduction allowable for face masks If your private use of the item is no more than incidental to your protection from the risks you are exposed to while carrying out your work duties, you don't have to apportion the expense. You also must not have been reimbursed for the expense. To claim a deduction for PPE items, you will need to keep records, such as a receipt, to prove your claim. If you work in these industries or occupations, the risk is not remote or negligible. medical industry (such as doctors, nurses, dentists and allied health workers).This will usually be people working in the following industries: require you to have physical contact or be in close proximity to clients or customers while carrying out your duties.To claim a deduction for other items of PPE such as gloves, sanitiser or anti-bacterial spray, your specific work duties must either: you need to wear a mask because your duties bring you in close contact with clients.a face mask is not provided to you by your employer.your employment duties require you and other employees to be at your place of work.End of example Personal protective equipment during COVID-19ĭuring the COVID-19 pandemic, you can claim a deduction for the cost of buying a face mask to wear at work if all the following conditions are met: Wiremu can claim a deduction for the cost of the helmet and safety visor. There is a direct connection between the expense he incurs to buy the helmet and safety visor and the protection the items provide for him at work. ![]() If he doesn't wear them, he is at risk of being injured. He is required to wear a helmet and safety visor on site. ![]() The PPE you can claim as a deduction will depend on the nature of your employment duties.Įxample: deduction allowable for helmet and safety visor you use the item in the course of carrying out your work duties.in the circumstances there would be reason to expect the use of that kind of protective item.you are exposed to the risk of illness or injury in the course of carrying out your work duties.To claim a deduction, you must need to use the PPE in direct connection to earning your employment income. You can't claim a deduction if your employer: You must incur the expense for the protective items, equipment or products. You may be able to claim a deduction for personal protective equipment (PPE) you buy and use at work. ![]()
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