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Travelers to Australia from China, including Hong Kong and Macau, are again required to show evidence of a negative COVID-19 test undertaken within 48 hours before the scheduled departure date. The Australian Department of Health and Aged Care has set out the specific requirements explained below. Employers and travelers will need to take this requirement into account when making plans to travel to Australia.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.