Show download pdf controls
  • Union and professional association fees



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    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.
      Last modified: 29 May 2015QC 44168