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  • Working with children check

    Many people working with children need to get a working with children check.

    Claiming a deduction for a working with children check

    You can claim a deduction for the cost of a working with children check application you paid for as an employee, if you are:

    • an existing employee and need to have a suitability notice to continue to earn assessable income in your position
    • a new employee and recently earned assessable income from being continuously employed in the child-related employment field.

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

    Freda receives most of her income in the child-related employment field. For years she has worked at a range of schools as a teacher, employed under a series of temporary contracts. Her last contract ended in March 2020 and she accepted another contract at a different school in May 2020. 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 for the suitability notice to work with children.

    Freda can claim the cost of the application as a deduction. Although she is a new employee at this particular school, she has been continuously employed in the child-related employment field and the expense is necessary to her employment.

    End of example

     

    Example 2: renewal of notice

    Adam is working as a head of middle school when his suitability notice to work with children expires. The principal applies for a renewal of the notice and Adam pays the application fee. Adam can claim a deduction for the cost of the renewal. The expense is necessary to maintain his existing income stream.

    End of example

    When you can't claim a deduction

    You can't claim a deduction for the cost of getting an initial working with children check if you are both:

    • a new employee
    • haven't recently been employed in the child-related employment field.

    Example 3: cleaner not previously 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 and her suitability notice to work with children has expired. In June 2019, she accepted another position as a cleaner with a new school. 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 her previous employment was child-related. The time elapsed and the fact that she has since had jobs in other fields of employment removes the connection between the expense and her income.

    She needs the notice 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: 15 Jun 2020QC 44085