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.

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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