Many costs for training, retraining and providing counselling services for employees will be deductible because they are incurred in respect of current employees wholly and exclusively for the purposes of the trade1. In addition to the general rule, there are also specific statutory provisions covering the deductibility of certain counselling and retraining expenses.
Employers are able to claim a trading deduction in respect of counselling or the costs of retraining courses if2:
- Ìý
•ÌýÌýÌýÌý they incur expenses in relation to an employee or former employee employed for the purposes of the trade, and
- Ìý
•ÌýÌýÌýÌý the relevant conditions are met
A deduction is similarly available in respect of any individual who holds an office with the employer.
Counselling expenses
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Web page updated on 17 Mar 2025 17:30