Why isn't PPE covered by the rebate e.g. harnesses, hard hat, earmuffs, safety glasses or steel capped boots?

It is a legislative requirement for a business owner to supply PPE for themselves and their workers. The rebate does not pay for any item required to be provided by the business under WHS legislation.

PPE is a low-level control, and the rebate aims to assist small business to purchase higher order control solutions. For example, a harness is a low-level control and an item of PPE, therefore it is ineligible for a rebate. However, we reimburse for higher order risk controls addressing the hazard of falls from height such as guard railing systems, scaffolding, edge protection, rails, fencing and screens.