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Emma.P(Newbie)Registered Tax Professional
12 Oct 2021

Can you please confirm and advise for the following: An employee has been given a promotion within the company from Bar Manager to Licencee. The promotion however is for a different location. Upon the transfer they are required to provide a Police Check. Is this deductible as the employee is with the same employer and still earning income at the time of the request for the Police Check?

2,150 views
3 replies
2,150 views
3 replies

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Emma.P(Newbie)Registered Tax Professional
13 Oct 2021

Thanks for the reply. Would it still be non-deductible even though the employee has maintained income during the period of time and is still with the same employer, it is just the location of employment has now changed?

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Iheartrefunds(Devotee)Devotee
12 Oct 2021

I feel like I’ve looked into this before and the answer was that it wasn’t deductible. The costs were incurred too soon before the new job. I’m curious what the ATO will say here so following this post.

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Emma.P(Newbie)Registered Tax Professional
13 Oct 2021

Thanks for the reply. Would it still be non-deductible even though the employee has maintained income during the period of time and is still with the same employer, it is just the location of employment has now changed?

AriATO(Community Support)Community Support
14 Oct 2021

Hi @Emma.P There'll be a few factors to determine if it's a deductible work-related expense. I understand their existing employer is requesting it but the employee has a choice to accept the promotion. This is just one thing that would need to be considered. This is a difficult to answer directly based on what you've said so I recommend getting in touch with our Early engagement team for further advice. https://www.ato.gov.au/General/ATO-advice-and-guidance/ATO-advice-products-(rulings)/Early-engagement-for-advice/

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Deductibility on a Police Check | ATO Community