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  • Cost of managing tax affairs

    You can claim a deduction for expenses you incur in managing your own tax affairs, including:

    • preparing and lodging your tax return and activity statements
    • travel, associated with obtaining 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)
    • obtaining a valuation for a deductible gift or donation of property, or for a deduction for entering into a conservation covenant
    • an interest charge we imposed on you (see Interest charged by the ATO).

    Fees for the preparation of income tax returns for an individual and an associated person (such as a spouse) need to be apportioned if you have a single invoice for these costs. You must be able to show how you have apportioned these costs, including keeping evidence to support the deduction claimed.

    Expenses relating to preparing and lodging your tax return and activity statements include the costs of:

    • buying tax reference material
    • tax return preparation courses
    • lodging your tax return through a registered tax agent
    • obtaining tax advice from a recognised tax adviser (a registered tax agent, barrister or solicitor)
    • dealing with us about your tax affairs
    • purchasing software to allow the completion and lodgment of your tax return. You must apportion the cost of the software if you also used it for other purposes.

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

    See also:

    Last modified: 25 Jun 2019QC 31959