FBT not payable on COVID-19 protective items provided to staff

The ATO has confirmed items such as gloves, masks, sanitisers and anti-bacterial spray given to employees to help protect them from contracting COVID-19 while at work are exempt from FBT under the emergency assistance exemption if provided to employees:

• who have physical contact with, or are in close proximity to, customers or clients while carrying out their duties, or
• are involved in cleaning premises.