Deductibility of a working with children check

A working with children check is a prerequisite for any individual working in child-related work. If the cost of this check application is carried by an employee, the expense may be deductable in the following situations:

• If the employee has pre-existing employment and required to obtain a ‘suitability notice’ in order to continue deriving assessable income in that position; or
• If the individual is a new employee, however they have recently derived assessable income from employment within the field of child-related employment.
The costs associated with obtaining the initial suitability notice for a new employee who has not recently been in child-related employment is not deductible. As at 3 June 2015, this fee equates to $80 for a 5 year suitability clearance.

EXAMPLE 1: RENEWAL OF NOTICE

Laura is working as a coordinator for a primary school when her suitability notice expires. The principal of the school applies for a renewal of the notice, and Laura pays the application fee. Laura is entitled to a deduction on this fee, as it is an expense necessary for the continuation of her employment and income.

If Laura had been working at this school but then took up a contract working at a new school, still requiring the notice of suitability to be renewed, this cost would still be deductible as she has recently been employed in child-related employment, and the expense is still necessary for her to ensure the continuing of her employment in the industry, and hence her income.

EXAMPLE 2: NEW POSITION FOR PERSON NOT RECENTLY EMPLOYED IN CHILD-RELATED EMPLOYMENT

In the past, Isaac had been employed as a cleaner in a school, but since then, he has not worked in child-related employment for an extended time period. He has recently been offered a new position as the cleaner at a different school than the one in which he previously worked, and the principal of this school applies for a suitability notice. Isaac pays the application fee, however, since he has not been recently employed in child-related employment, he is not entitled to a deduction of the costs incurred.

The logic behind this is that Isaac has not been employed in child-related services for an extended amount of time, and so, the expenses associated with attaining a new suitability notice will not attribute to the continuity of an existing income stream as he is essentially a new employee.