Payments provided to employees that work from home; Employee use of telecommunications tools and usage plans in their employment (WITHDRAWN)

Over the past two years, the Commissioner has published several determinations that deal with the additional expenditure that employees may face when they work from home and/or use their personal telecommunications tools and usage plans in their employment. 

Determination EE003 applies for the period 1 October 2021 until 31 March 2023 and sets out the extent to which a payment made by an employer to an employee in these circumstances is able to be treated as exempt income to the employee.  In order to make it easier for employers and employees to locate the information that they may require, this determination amalgamates and replaces all previous determinations that have been published on this topic.

Tax Information Bulletin Vol 33 No 9 - October 2021 

This determination has been replaced by EE004: Tax treatment of reimbursing payments made to employees who work from home and/or payments made for an employee’s use of personal telecommunications tools and/or usage plans in their employment

From 1 October 2021, this determination replaces:

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

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

Determination 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);

Determination EE002B: Payments to employees for working from home costs, Tax Information Bulletin Vol. 33, No. 3 (April 2021).