Union & Professional Fees

You can claim a tax deduction for fees paid to a trade union or professional association, provided the membership is related to your current employment. This includes annual membership fees to unions (e.g., SDA, CFMEU, NTEU, ANMF), professional bodies (e.g., CPA Australia, Engineers Australia, Law Society, AMA), and industry associations relevant to your work.

The deduction is straightforward — the full amount of the membership fee is deductible, with no apportionment required (unless part of the fee is for non-work-related benefits like social events or insurance). You need a receipt or statement from the union/association showing the amount paid. Many unions and professional bodies provide annual tax statements to their members summarising the deductible amounts.

Note that if your employer reimburses or directly pays your union or professional fees, you cannot claim a deduction — the expense hasn't been incurred by you. If the fee includes an amount for income protection or salary continuance insurance, that component may be separately deductible under the insurance provisions. Subscriptions to professional journals, magazines, or online resources directly related to your work are also deductible under the same general deduction provisions.