ato

 
 
Show download pdf controls
Show print controls

  • Medical assessments and vaccinations

    Deductions for a compulsory medical assessment in your current job. You can't claim for a vaccination.

    On this page

    Compulsory medical assessments

    You can claim a deduction for compulsory assessments and medical examinations your employer requires you to take in your current employment. For example, if you are employed as a driver, you can claim for a compulsory fitness to drive assessment.

    From 1 July 2021 you can claim for a COVID-19 test that you are required to take to attend work.

    You can’t claim a deduction for compulsory pre-employment assessments and medical examinations you take to obtain employment.

    Example: pre-employment compulsory assessment

    Ros is interviewed for a new job as a train driver. She is offered the position, subject to getting a pre-employment medical assessment done and providing the medical report to her employer. The assessment and report costs Ros $125.

    Ros can't claim a deduction for this assessment and report, as it's a requirement for her to have this assessment to gain employment as a train driver.

    End of example

    Flu and other vaccinations

    You can't claim a deduction for the cost of vaccinations, even if your employer requires you to have the vaccination. These are private expenses.

    Example: flu vaccination

    Penelope is a personal carer and works with clients who are medically compromised. Her employer requires that she obtains the flu vaccination each year.

    Penelope can't claim a deduction for the cost of being vaccinated against the flu, even though it is a requirement of her employment. Vaccinations, including the flu shot, are private expenses.

    End of example
    Last modified: 26 Apr 2023QC 72181