- used the test for a work-related purpose
- had a qualifying COVID-19 test, such as a PCR test or a rapid antigen test
- have a record of your purchase
- paid for the test yourself and were not reimbursed for the cost by your employer
When to lodge your return
The ATO suggests lodging your online tax return in late July to allow information from your health funds, banks, employers and government agencies to be automatically included. All you need to do then is check it’s correct and add anything that’s missing.
Download the full guide via ato.gov.au/nursePR.