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.
- Overtime Meal Allowance Amounts
- Cents per km deduction rate for motor vehicle expenses
- The 'sharing economy' in the ATO's sights
- Tax time is prime time for scams
- ATO warns about iTunes scammers
- ATO reminder about 30 June SuperStream deadline
- New Simpler BAS on the way
- ATO's continuing focus on trust property developers
- SMSFs and Collectables – last opportunity to comply!
- Contractor payments data matching program