Here is my situation, I was on a temporary work visa and joined an accounting firm in 2021, when I signed the contract my employer agree to sponsor and pay 80% of my permanent residency (PR) visa application fee. In late 2022 my employer paid all the application fee for me and my PR was granted in 2022. In 2023 FY, I paid back the 20% PR visa application fee to my employer.
My question is: Can I claim a tax deduction for the PR visa application fee I paid out of my pocket in 2023 FY as at the time of the visa application I am already working and this visa enables me to continue to work in my current job. My situation is different to the situation that where a visa is needed before you find a job. Thanks, Charlie