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14 Aug 2020
18 Sep 2020
17 Mar 2021

Variation to Determination EE002 - Payments to employees for working from home costs during the COVID-19 pandemic (WITHDRAWN)

In order to provide certainty for employers and employees the Commissioner has issued Determination EE002A. This determination varies and extends Determination EE002: Payments to employees for working from home cost during the COVID-19 pandemic, by removing all references to the need for the employee to be working from home as a result of the COVID-19 pandemic, and extending the payment period of a reimbursing payment through to 17 March 2021. Note that this determination applies only where an employer chooses to make a payment to an employee.

Tax Information Bulletin Vol 32 No 8 - September 2020

See determination EE002B: Variation to Determination EE002A - Payments to employees for working from home costs which will apply to payments made from 18 March 2021 until 30 September 2021. 

This item has been withdrawn and replaced by EE003, which has been published in the October 2021 Tax Information Bulletin