• Working with children check

    Many people working with children need to obtain a Working with children check.

    When is the cost of a working with children check deductible?

    Where the cost of 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
    • if a new employee has recently derived assessable income from being continuously employed within the field of child-related employment.

    Example 1: New teacher previously employed in child-related employment

    Freda derives most of her income in the child-related employment field. For a number of years she has worked at a number of schools as a teacher, employed under a series of temporary contracts. Her last contract ended in March 2013 and she is offered another contract at a different school in May 2013. In order for Freda to start this new contract, the principal of the school is now required to apply for a suitability notice for Freda. Freda pays the application fee.

    The cost of the notice is deductible to Freda. Although she is a new employee at this particular school, it is considered that she is continuously employed in the child-related employment field and the expense is necessary to secure the continuity of this income stream

    Example 2: Renewal of notice

    Adam is working as a head of middle school when his suitability notice expires. The principal applies for a renewal of the notice and Adam pays the application fee. Adam is entitled to a deduction. The expense is necessary to preserve his existing income stream.

    End of example

    When is it not deductible?

    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.

    Example 3: New teacher not previously employed in child-related employment

    Catriona was once employed as a cleaner in a school. However, for an extended period of time she has not worked in child-related employment. In June 2014 she is offered another position as a cleaner with a new school and the principal of the school applies for a suitability notice for her. Catriona pays the application fee.

    Catriona is not entitled to a deduction. Although she has previously been employed in the field of child-related employment the time elapsed since her last position and the fact that she has since had several jobs in other fields of employment severs the nexus between the expense and her income. The notice is required to allow her to re-enter the field of child-related employment as a new employee, rather than to preserve the continuity of an existing income stream. The expense precedes the earning of assessable income from that field.

    End of example

    See also:

    Last modified: 05 Oct 2016QC 44085