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  • Union fees, subscriptions to associations and bargaining agents fees

    For the industry you work in, you can claim a deduction for:

    • union fees
    • subscriptions to trade, business or professional associations
    • the payment of a bargaining agent’s fee to a union for negotiations in relation to a new enterprise agreement award with your existing employer.

    You can only claim payments of levies to a strike fund where the fund's sole use is to maintain or improve the contributors' pay.

    You can also claim up to $42 per income year for the cost of each subscription you incur for membership of a trade, business or professional association where it's not in direct relation to earning your employment income.

    Most unions and associations send their members a statement of the fees or subscriptions they pay.

    See also:

    Last modified: 28 May 2021QC 31912