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.




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

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  • Make sure you write down all your income on your tax return. Include benefits you received from the government, income from a second job and interest you received from a bank, building society or credit union.
  • Sign your tax return. It is your responsibility to make sure your tax return is correct even if you use a registered tax agent.
  • Keep all the records you need to prove your deduction claims. Keeping your tax records provides information on the type of records that you should keep and how long you need to keep them.
  • Ask for help if you need it, from your registered tax agent or phone us.
    Last modified: 01 Jul 2015QC 39788