Many employers have provided assistance throughout the last twelve months to their employees due to the ongoing COVID-19 pandemic and the need to work from home, as well as the need for emergency assistance, or because of changes to working conditions; for example, garaging work vehicles at an employee’s home.
Have you considered whether this assistance or change in circumstances might attract fringe benefits tax?
The Australian Taxation Office have issued a factsheet for all employers which you can read here.
Find more information on the working from home fringe benefits here.