Deductibility of a ‘working with children check’

Deductibility of a ‘working with children check’

Where the cost of a working with children check application is borne by an employee, the expense is deductible in the following situations:

• if the employee is an existing employee and is required to obtain a suitability notice in order to continue to derive assessable income in that position; or
• if a new employee has recently derived assessable income from being continuously employed within the field of child-related employment.

The cost of obtaining the initial suitability notice for a new employee who has not recently been continuously employed in the field of child-related employment is not deductible.

Editor: If you’ve paid for a working with children check and are wondering if it’s deductible, contact us and we’ll sort it out for you.

Please Note: Many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the information’s applicability to their particular circumstances.