Lawyers, solicitors, and barristers in Australia have a well-defined set of deductible expenses directly related to their legal practice. The practising certificate, Law Society or Bar Association membership, professional indemnity insurance, and CPD are core annual deductions. This guide covers the key categories for both employed lawyers (at a firm) and independent barristers.
Practising Certificate
An annual practising certificate is a statutory requirement to practise law in each Australian state and territory. The fee is fully deductible:
- Issued by the relevant state Law Society or Law Council
- Typical annual cost: $200–$600 depending on jurisdiction and experience level
If you hold certificates in multiple jurisdictions (uncommon but possible for national practitioners), each is deductible.
Law Society and Bar Association Membership
- Law Society membership fees — deductible
- Australian Bar Association (ABA) membership — deductible
- State Bar Association membership (barristers) — deductible (NSW Bar Association, Victorian Bar, Queensland Bar, etc.)
- Young Lawyers section membership — deductible if relevant to current practice
- Specialist Law Association memberships (e.g., Tax Bar, Commercial Bar) — deductible if relevant to current practice
Professional Indemnity Insurance
Solicitors and barristers must maintain professional indemnity insurance as a condition of holding a practising certificate. The premium is fully deductible:
- Solicitors: typically arranged through the Law Society (e.g., Lawcover in NSW)
- Barristers: independently arranged, often through specialist brokers
CPD — Continuing Professional Development
CPD requirements vary by jurisdiction (typically 10 CPD points per year for solicitors). Deductible:
- CPD seminar and webinar registration fees
- Law Institute, Law Society, or Bar Association CPD events
- Legal conference fees (relevant to current practice area)
- Legal commentary and reference services: LexisNexis, Westlaw/Thomson Reuters, CCH
- Australian legal case reporters and legislation services
- Legal textbooks directly relevant to current practice area
Self-education: Postgraduate legal study (e.g., LLM) may be deductible if it maintains or improves skills used in the current legal role. Study for an initial law degree is not deductible.
Legal Research Tools and Materials
Modern legal practice requires research platform subscriptions. These are deductible at the work-use proportion:
- LexisNexis Advance — deductible (legal research, case law)
- Westlaw AU / FirstPoint — deductible
- ALAustLII (free, but subscription tools integrated into research workflows)
- CCH iKnow — deductible
- Legal textbooks and practice manuals (current edition, relevant to area of practice)
Barrister-Specific Deductions
Independent barristers have additional deductions as sole traders:
- Barristers’ robes and wigs — deductible (occupationally distinctive; required for court appearances requiring formal court dress)
- Chambers fees (rent at Barristers’ Chambers) — deductible as a business expense
- Clerk fees — deductible as a business expense
- Home office — barristers who work from home in lieu of or in addition to chambers may claim the home office proportion
Home Office for Employed Solicitors
Solicitors who complete work from home (document review, legal research, client calls):
- Fixed rate method: 67c/hour for documented home office hours
- Keep a diary or log of hours worked from home
Professional Clothing
Barristers’ formal court dress (robes, collarette, wig) is deductible. Solicitors’ standard business clothing is not — even if it is worn only in the office. Business suits do not qualify.
Frequently Asked Questions
Can I deduct law reports and legal commentaries purchased personally? Yes, if they are directly relevant to your current area of practice and you personally paid for them (not reimbursed by the firm).
I am a law graduate doing my practical legal training (PLT). Are my PLT fees deductible? No — the PLT is part of obtaining your initial legal qualification. Only expenses related to maintaining skills in an existing role are deductible.
Can I deduct bar association conference travel interstate? The registration fee is deductible. Reasonable travel and accommodation costs for a conference primarily for CPD purposes are deductible. Maintain evidence that the conference was the primary purpose of travel.
I work in-house and my employer pays Law Society fees. Can I also claim them? No. If the fee is reimbursed or paid directly by your employer, you cannot claim it as a personal deduction.
This article provides general tax information. For advice tailored to your situation, speak with a registered tax agent. Find one through the Tax Practitioners Board register.