ato logo
Search Suggestion:

Cost of managing tax affairs

Deduction for expenses to manage your tax affairs, such as lodging with a registered agent.

Last updated 25 April 2023

You can claim a deduction for expenses you incur in managing your own tax affairs, such as the cost to lodge through a registered agent.

Costs you can claim include:

  • costs associated with preparing and lodging your tax return and activity statements, such as    
    • buying tax reference material
    • tax return preparation courses
    • lodging your tax return through a registered tax agent
    • getting tax advice from a recognised tax adviser (a registered tax agent, barrister or solicitor)
    • dealing with us about your tax affairs
    • buying software that allows you to prepare and lodge your tax return (you can only claim a portion of the cost if you also use the software for other purposes)
  • travel costs to get tax advice – for example, the travel costs of attending a meeting with a recognised tax adviser
  • litigation costs, including court and Administrative Appeals Tribunal fees, and solicitor, barrister and other legal costs
  • the cost of a valuation for a deductible gift or donation of property, or for a deduction for entering into a conservation covenant
  • an interest charge we impose
  • some fees you incur when you pay your tax obligations by card, such as
    • credit and debit card fees for a business tax liability – for example, GST
    • debit card fees when paying an individual tax liability
  • costs to comply with your legal obligations for another person's (or other entity's) tax affairs.

If you receive a single invoice for preparing your tax returns and the tax returns for associated people (such as a spouse), you need to split the fees you incur. You must also:

  • be able to show how you work out the cost for each
  • keep evidence to support the deduction you claim.

You generally incur the fees in the income year you pay them.

You can claim a deduction for certain interest we impose or charge.