Announcements
Worried you’re missing part of your refund? Remember, the low and middle income tax offset isn’t a refund on its own – it’s used to offset (or reduce) the amount of tax you pay. The offset amount you may be entitled to is automatically applied and could range between $255-$1080, depending on things like your taxable income and how much tax you’ve paid.
Still not sure? Ask the Community

ATO Community

Re: Deductions for a pharmacist

I'm new

Views 711

Replies 1

Hi,

 

The standard operating procedures laid out by both Australian Pharmacy Council and Australian Health Practitioner Regulation Agency which delineates that IELTS and police checks are prerequisites to obtaining their registration. Does this mean both their IELTS and police check can be deducted?

 

Also, will postage cost on posting their registrations from overseas to Australia be deductible? 

 

Thanks

 

Esther

1 ACCEPTED SOLUTION

Accepted Solutions

Most helpful response

Former Community Support

Replies 0

Hi @EstherG

 

Thank you for your question. Where amounts are paid before you commenced employment, then they are not deductible expenses; they have been paid at what is called 'a point too soon'.  Refer to our webpage Removal and relocation: You can't claim a deduction for the cost involved in taking up:

  • a transfer in an existing employment
  • new employment with a different employer.

Also see Claiming deductions 2020:

  • You may be able to claim deductions for work-related expenses you incurred while performing your job as an employee.

However, once you are employed if you are required to pay a fee to renew your registration in order to remain employed, then that would be a deductible expense

 

Hope this assists you

1 REPLY 1

Most helpful response

Former Community Support

Replies 0

Hi @EstherG

 

Thank you for your question. Where amounts are paid before you commenced employment, then they are not deductible expenses; they have been paid at what is called 'a point too soon'.  Refer to our webpage Removal and relocation: You can't claim a deduction for the cost involved in taking up:

  • a transfer in an existing employment
  • new employment with a different employer.

Also see Claiming deductions 2020:

  • You may be able to claim deductions for work-related expenses you incurred while performing your job as an employee.

However, once you are employed if you are required to pay a fee to renew your registration in order to remain employed, then that would be a deductible expense

 

Hope this assists you