Union and professional association fees

You can claim a deduction for union and professional association fees. If the amount you paid is shown on your payment summary, you can use it to prove your claim. You can claim a deduction for a levy paid in certain circumstances, for example, to protect the interests of members and their jobs.

You cannot claim a deduction for:

• joining fees
• levies or other amounts you paid to assist families of employees suffering financial difficulties as a result of employees being on strike or having been laid off.

If you are employed as a hairdresser, this guide will help you to work out what other work-related expenses you can claim in your tax return.