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A growing number of employers are providing vaccination incentives and rewards to their employees, both in respect to initial doses and booster doses. There has, however, been an inherent uncertainty surrounding the treatment of these incentives and rewards across a number of fronts including STP reporting, PAYG withholding, fringe benefits tax and super guarantee. The ATO have recently released guidance on the subject and in this edition of Getting Technical, we will work through the ATO’s views and their practical implications.
