Deductibility – Working with Children Check

aunty outing“The Working with Children (WWC) Check helps protect children from physical and sexual harm. It does this by screening people’s criminal records and professional conduct and preventing those who pose an unjustifiable risk to children from working with or caring for them.” (1)

There are many occupations that require an employee to hold a Working with Children Check – but is the cost of a WWC deductible?

The answer is – it depends!

The cost of a WWC will be deductible to an employee where they are an existing employee and are required to obtain a “suitability notice” to continue to be employed (and as such, continue to earn assessable income).  The cost will also be deductible where the employee has recently earned assessable income from being employed in a child related field, and has been employed for a continuous period.

The cost of a WWC will not be deductible when the employee is new to a role in a child related field and the “suitability notice” is required for that employment to commence.

Essentially, the cost of your initial WWC as required to satisfy the employment conditions will not be deductible, however if you continue in this employment (even if it is with a different employer), your renewal may be eligible for a tax deduction.

Clear as mud?




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