Treasury Laws Amendment (Cost of Living Support and Other Measures) Act 2022 (14 of 2022)
Schedule 2 Deductibility of COVID-19 tests
Income Tax Assessment Act 1997
3 At the end of subsection 900-30(7)
; (d) a loss or outgoing you incur in relation to producing your salary or wagesthat entitles you to a deduction under section 25-125 (COVID-19 tests).