In light of the huge spike in remote working in 2020, the federal government has introduced a streamlined option for how employees can claim home office expenses.
Some employers are choosing to provide employees with work from home allowances or reimbursing them for certain work from home expenses. Where employers are considering this they should ensure that they create clear and fair policies.
This case is a reminder that charities need to be mindful of the rules when they issue donation receipts. Donors rely on the receipts in order to claim tax credits/deductions. If the Minister denies a donor’s claim for a tax credit/deduction on the basis that the charity did not include all of the required information, this will reflect poorly on the charity and could harm its relationships with donors.