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COVID-19 And Working From Home Benefits

COVID-19 And Working From Home Benefits

  • Saturday, 10 April 2021 17:00

The Australian Taxation Office (ATO) has released a fact sheet to assist employers in determining the FBT consequences of any assistance they may have provided to employees in connection with working from home. The fact sheet covers many of the more common benefits provided and the exemptions or concessions that may potentially apply.

While benefits relating to items such as laptops, other portable electronic devices and tools of trade can be exempt from FBT, the provision of other general office items such as desks, chairs, stationery or computer monitors may give rise to an FBT liability depending on how they are used.

Although not strictly specific to working from home situations, the fact sheet provides some guidance on the provision of 'work-related counselling' services which may also be exempt from FBT. This refers to counselling that seeks to improve or maintain the quality of an employee's work performance and relates to matters such as health and safety, stress management, relationships, retirement, and any other similar matters. This includes counselling sessions undertaken via telephone or online platforms during a period when the employee is working from home.


COVID-19 and working from home benefits