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.