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

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