Who can claim
This deduction is available to individuals.
- You incurred and paid the expense yourself.
- The expense has a direct connection with earning your current employment income.
- The renewal, registration or accreditation has a sufficient connection with duties in your current employment.
- A working-with-children check is required to continue earning income in an existing child-related job, or you are a new employee whose recent income came from continuous employment in a child-related field.
- An additional driver-licence endorsement or extra licence class can qualify where current duties require it and the cost is additional to an ordinary driver licence.
What you cannot claim
- Do not include a private or domestic portion.
- Do not claim an item or cost your employer or another party provided, paid or reimbursed; if partly reimbursed, claim only the unreimbursed eligible portion.
- A taxable allowance is generally declared as income. It does not automatically create or prevent a deduction; claim only the actual eligible amount you incurred.
- The cost of obtaining or renewing an ordinary driver licence is private, even when holding it is a condition of employment.
- A pre-employment check for someone entering child-related work, or an initial qualification or licence used to establish a new profession, is not deductible.
How the amount is worked out
Claim the deductible recurring work-related portion.
Records the ATO expects
- Receipt
- Current role requirement or registration details
- Evidence of existing or recent continuous child-related employment for a working-with-children check
Where this rule comes from
Primary source: ATO deductions you can claim (Modified 7 June 2026). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.