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Federal cabinet's national security committee is set to decide when international tourists can travel to Australia again.

After nearly two years of overseas visitors being barred from the country, the committee is meeting on Monday to determine a potential date that international tourism can resume.

Since the reopening of international borders in late 2021, only Australian citizens, permanent residents and their families, along with skilled workers, international students and backpackers have been allowed to enter the country.

Treasurer Josh Frydenberg said tourists would be the next step in the reopening timeline.

"We will consider that today. Health professionals have been looking at the border restrictions, with respect to tourists in the context of a rising vaccination rate and the rolling out of our booster program," he told the Nine Network on Monday.

"Now our vaccination rate is higher, we have been changing our border policies."

While a date is still yet to be set for the resumption of international tourism, visitors would still need to be double vaccinated in order for entry.

Prime Minister Scott Morrison previously said he hoped travel would be possible for tourists by Easter.

Opposition home affairs spokeswoman Kristina Keneally said while the border reopening would be great to see, a clear plan was needed.

She wants to see guarantees of border officials being able to properly check vaccination statuses, as well as measures for airports to cope with the demand once tourism resumes.

"I think the borders should take into account the health advice and of course it's important to consider where or not our hospitals can cope," she told reporters in Canberra.

"What I'm pointing to are the practical steps that have not been done by this government and the problems that will arise if they don't do the hard work."

Health experts have said Omicron cases across the country have plateaued, which would allow the health system to cope with an influx of tourists.

The decline in cases has also led to to some jurisdictions scaling back contact tracing apps, with the ACT and Queensland on Monday making changes to their check-in apps.

Meanwhile, Mr Frydenberg has announced the government will provide tax breaks for businesses and individuals who need to use rapid antigen tests for work purposes.

He told an Australian Industry Group function COVID-19 testing expenses would be tax deductible for testing taken to attend a place of work.

"We will also ensure that fringe benefits tax will not be incurred by employers where COVID-19 tests are provided to employees for this purpose," he added.

On Monday, 14 COVID-19 deaths were reported in NSW, and there were seven fatalities in Victoria, while there were 19 in Queensland, and one in both the ACT and Tasmania.

The latest case numbers showed there were 7347 new infections in NSW and 8275 in Victoria, while Queensland registered 4701 cases, Tasmania had 443 and the ACT had 299.

© AAP 2022