Who This Guide Is For
This guide is for Australian workers who pay union fees, professional association membership dues, or industry registration fees — whether you are a nurse paying union dues, a teacher in a state education union, a construction worker with CFMEU membership, a corporate professional with CPA/CA ANZ membership, or a tradesperson with industry body fees. If you pay any regular membership fee to a professional or trade organisation, this guide explains exactly what you can claim on your Australian tax return for FY2025–26.
Union and professional association fees are among the most straightforward and commonly missed tax deductions in Australia. According to ATO data, millions of Australians pay union or professional fees each year — yet many either forget to claim them or don't realise these fees are fully deductible. (ATO guidelines)
What Union and Professional Fees Can You Claim?
1. Trade Union Membership Fees
Trade union membership fees are fully tax deductible in the year you pay them. This includes unions such as:
- Australian Nursing and Midwifery Federation (ANMF)
- Construction, Forestry and Maritime Employees Union (CFMEU)
- Australian Education Union (AEU)
- Australian Manufacturing Workers' Union (AMWU)
- Community and Public Sector Union (CPSU)
- Shop, Distributive and Allied Employees Association (SDA)
- Transport Workers' Union (TWU)
The ATO states that union fees are deductible under section 8-1 of the ITAA 1997 as they are incurred in gaining or producing assessable income. You do not need your employer to require union membership — the deduction applies regardless.
2. Professional Association Fees
Professional association membership fees are fully deductible when membership relates directly to your current employment. Examples include:
- CPA Australia and Chartered Accountants ANZ (CA ANZ) fees for accountants
- Australian Medical Association (AMA) fees for doctors
- Law Society or Bar Association fees for lawyers
- Engineers Australia membership fees
- Australian Institute of Architects fees
- Australian Computer Society (ACS) fees for IT professionals
- Australian HR Institute (AHRI) fees for HR professionals
Calculation example: A registered nurse earning AUD $85,000/year pays $650 in annual ANMF fees and $180 in Australian College of Nursing membership. Total deductible amount = $830. a registered tax agent (see the directory)
3. Industry Registration and Licensing Fees
Compulsory registration or licensing fees required to perform your job are fully deductible:
| Profession | Typical Registration Body | Approximate Annual Fee |
|---|---|---|
| Nurse / Midwife | AHPRA (Australian Health Practitioner Regulation Agency) | $185 |
| Teacher | State teaching registration board (e.g. VIT, NESA) | $100–$150 |
| Electrician | State electrical licensing authority | $150–$300 |
| Builder | State building authority / QBCC | $400–$800 |
| Real Estate Agent | State real estate licensing body | $300–$600 |
| Security Guard | State security licensing authority | $100–$200 |
| Migration Agent | OMARA (Office of the Migration Agents Registration Authority) | $1,795 |
4. Professional Indemnity Insurance
Professional indemnity insurance (PI insurance) premiums are fully deductible when the insurance relates to your employment or business income. This is common for:
- Doctors, surgeons, and allied health professionals
- Lawyers and barristers
- Architects and engineers
- Accountants and financial advisers
- IT contractors and consultants
The full premium is deductible in the year you pay it, even if the cover extends into the next financial year.
5. Trade Journals and Professional Publications
Subscriptions to journals, magazines, and digital publications directly related to your work are deductible. Examples:
- Australian Nursing and Midwifery Journal for nurses
- Law Society Journal for lawyers
- In the Black (CPA Australia's magazine) for accountants
- Engineers Australia's create magazine
- Trade-specific newsletters and research databases
What You CANNOT Claim
| Item | Deductible? | Why |
|---|---|---|
| Union fees for a job you no longer hold | ❌ No | Must relate to current employment |
| Social club or gym fees within a union | ❌ No | Not directly related to earning income |
| Union political campaign contributions | ❌ No | Not incurred in producing assessable income |
| Professional memberships for career change | ❌ No | Must relate to current role, not future aspiration |
| Lifetime memberships (one-off) | ⚠️ Partial | You can claim $42/year cap over membership life |
Common Mistakes
| Mistake | Why It's Wrong | What to Do Instead |
|---|---|---|
| Forgetting to claim union fees | Leaving free money on the table — union fees are one of the most reliable deductions available | Check your payslip or union invoice for total fees paid in FY2025–26 |
| Claiming fees for a previous year | Deductions apply in the year you pay them, not the year the membership relates to | Track your payment dates and claim in the correct FY |
| Not claiming professional registration fees | Registration fees are separate from union fees and often overlooked | List all professional registrations and their renewal dates |
| Claiming fees not related to current employment | ATO data matching can flag deductions for irrelevant memberships | Only claim memberships you need for your current role |
| Missing the pre-filled data | Some unions and professional bodies report directly to the ATO; your fees may already appear in myTax | Check the pre-filled section in myTax before lodging, but verify the amount is complete |
Records to Keep
- Union membership invoices or annual statements showing fees paid
- Professional association membership renewal notices
- AHPRA or other registration body renewal receipts
- Bank or credit card statements showing payment of fees
- Professional indemnity insurance policy documents and payment receipts
- Trade journal subscription invoices or receipts
The ATO requires records for five years from the date you lodge your return. Digital copies (scans, photos, downloaded PDF receipts) are acceptable.
Quick Checklist
- List all union memberships you held during FY2025–26
- Gather annual fee statements or invoices from each union and professional body
- Identify any compulsory registration or licensing fees (e.g. AHPRA, teaching registration)
- Check your professional indemnity insurance premium for the year
- List all work-related journal and publication subscriptions
- Confirm payment dates to ensure you are claiming in the correct financial year
- Check myTax pre-filled data — some fees are reported directly to the ATO
- Add the total to the "Other work-related expenses" section of your tax return
*Disclaimer: This is general information only. Individual circumstances vary, and some memberships straddle the line between personal and professional use. Consult a registered tax agent for advice on your specific situation. a registered tax agent (see the directory) Still unsure whether to use a tax agent? See our full decision guide.*