There are a few changes to tax this year. Here's what you need to know.

Income Statements instead of PAYG Payment Summaries

Most employers are now using Single Touch Payroll (STP) and will not provide you with a PAYG Payment Summary this year. Instead, you can view your Income Statement using myGov. Your income statement will show when it's tax ready. There's no need to provide income statements to us, we will get them directly from the ATO.

Note that some types of payment still require a PAYG Payment Summary - like portable long service leave, income protection insurance payouts and superannuation income streams.

Low & Middle Income Tax Offset (LMITO) Extension

The Low & Middle Income Tax Offset (sometimes called the lamington offset) has again been extended, meaning many people will get a bigger than usual refund for another year.

Keep in mind that we will need your current bank details if you're expecting a refund.

Working From Home Shotcut Method Extended

The ATO has extended the simplified method for claiming working from home expneses. This means that you only need to give us the number of hours which you worked from home for the year.

COVID-19 test expenses

From 1 July 2021, to claim a deduction for the cost you incur to pay for a COVID-19 test, you must:

• use the test for a work-related purpose, such as to determine if you can attend or remain at work
• get a qualifying COVID-19 test, such as a 
• polymerase chain reaction (PCR) test through a private clinic
• other tests in the Australian Register of Therapeutic Goods, including rapid antigen test (RAT) kits
• pay for the test yourself (that is, your employer doesn't give you a test or reimburse you for the cost)
• keep a record to prove that you incurred the cost (usually a receipt) and were required to take the test for work purposes.

You can only claim the work-related portion of your expense on COVID-19 tests. For example, if you buy a multipack of COVID-19 tests and use some for private purposes (such as by other family members or for leisure activities), you must only claim for the portion of the expense you use for a work-related purpose.

You can't claim the cost of a COVID-19 test where any of the following apply:

• you use the test for private purposes – for example, to test your children before they return to school or day care
• you receive a reimbursement for the expense from your employer or another person
• you work from home and don't intend to attend your workplace.

You also can’t claim a deduction for the travel or parking expenses you incur to get your COVID-19 test because these expenses don't have a sufficient connection to you using a COVID-19 test.

COVID-19 Disaster Payments for people affected by restrictions

The Australian Government is providing COVID-19 Disaster Payments to eligible individuals. These payments provide support to individuals who are unable to earn their income because state or territory health orders prevent them working in their usual employment.

The COVID-19 Disaster Payment is non-assessable non-exempt (NANE) income. This means it is a non-taxable payment and you don’t need to include it in your tax return.

Pandemic Leave Disaster Payment

The Australian Government is providing support for individuals in certain states who can't earn an income because either they:

• must self-isolate or quarantine at home
• are caring for someone with COVID-19.

This is a taxable payment and needs to be included in your tax return.

You will receive advice from Services Australia confirming the amounts you received.