I have just started a new job after graduating from uni, but I don't get paid until after the current financial year ends. However as part of my work I had to register with AHPRA and do some additional courses outside of uni for my job. So for the current tax period I believe I am currently at a negative income since I had to pay for registration and the courses and have not gotten my first paycheck. So my question is do I record a negative income (the fees for registration and courses) in my taxes or not, and would that effect me in later years?
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Assuming you can claim those deductions, I think that would be be a tax loss.
Assessable income - allowable deductions = taxable income
If you have received no employment income then you can't claim any deductions.
How to claim deductions | Australian Taxation Office
The initial registration is not deductible. See link
Professional memberships and accreditations | Australian Taxation Office
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