Show download pdf controls
  • Working with children check

    If your work duties require you to work with children, you may need a working with children check. If you incur the expense you can claim a deduction.

    On this page:

    When you can claim a working with children check

    You can claim a deduction for the cost you incur for a working with children check, 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 your recent employment income is from continuous employment in a child-related field.

    Example: 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 2021 and she accepted another contract at a different school in May 2021. 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: 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 working with children check

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

    • a new employee
    • haven't recently been working in a 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 2021, 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 can't claim 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:

    • CR 2001/38Income tax: The deductibility for Queensland school employees of the cost of obtaining a suitability notice for working with children
    Last modified: 28 May 2021QC 44085