Teachers across Australia have a wide range of legitimate tax deductions available. Teacher registration fees, union membership, CPD, professional resources, and the home office claim for lesson planning are among the most consistent deductions each year. This guide covers the main categories for primary and secondary school teachers in government and non-government schools.
Teacher Registration and Professional Association Fees
Teacher registration is mandatory for employment in all Australian states and territories:
| State/Territory | Regulator | Fee (approximately) |
|---|---|---|
| NSW | NSW Education Standards Authority (NESA) | ~$100/year |
| VIC | Victorian Institute of Teaching (VIT) | ~$103/year |
| QLD | Queensland College of Teachers (QCT) | ~$116/year |
| WA | Teacher Registration Board WA | ~$115/year |
| SA | Teachers Registration Board SA | ~$95/year |
| TAS | Teachers Registration Board TAS | ~$115/year |
| ACT | Teacher Quality Institute (TQI) | ~$120/year |
| NT | Teacher Registration Board NT | ~$155/year |
All registration fees are fully deductible as a direct cost of maintaining the licence required to work.
Union and Professional Association Fees
- Australian Education Union (AEU) — government school teachers; fully deductible
- Independent Education Union (IEU) — independent/Catholic school teachers; fully deductible
- Australian Primary Principals Association (APPA) membership — deductible if relevant to current role
- Any subject-specific association (e.g., history teachers’ association, mathematics educators’ association) — deductible if directly relevant to current teaching role
CPD and Professional Development
Teachers must meet CPD requirements for registration renewal. Deductible professional development must relate to the current teaching role:
| Expense | Deductible? |
|---|---|
| CPD course registration fees | Yes |
| Conference registration (education) | Yes |
| Postgraduate study in your current teaching subject or level | Potentially yes — complex, seek advice |
| Master of Teaching if you are already a teacher | Potentially yes, if directly related to current duties |
| Initial teacher training (first qualification) | No — obtaining new qualifications |
| Workshops and seminars for current subject area | Yes |
Home Office Deductions for Lesson Planning
Teachers routinely plan lessons, mark assessments, and prepare resources at home. These hours qualify for the WFH deduction:
- Fixed rate method: 67c/hour for each hour worked from home (lesson planning, marking, report writing)
- Keep a diary or log of hours worked from home throughout the year
- The fixed rate covers electricity, internet, and phone used at home for work
Keep a representative 4-week diary if you cannot track every individual session.
Classroom Supplies and Resources
Where you personally purchase items used in your classroom:
- Exercise books, pens, pencils, art supplies purchased for students
- Classroom decorations, stationery (directly used in teaching)
- Subscriptions to educational platforms (e.g., Reading Eggs, Mathletics) if out of pocket
- Reference books and curriculum guides
- Books, novels, or materials used for lessons
Note: If your employer reimburses these costs, they are not deductible.
Technology and Equipment
- Laptop or tablet used for marking and lesson planning (work-use proportion; depreciate if over $300)
- Printer and ink for lesson preparation (work proportion)
- Headphones for online CPD or remote teaching
Phone and Internet
- Work proportion of mobile and home internet
- Determine the work proportion using a 4-week diary
- Do not double-count if using the WFH fixed rate (which already includes internet and phone)
What Teachers Cannot Claim
- Normal commute from home to school
- General clothing (a uniform is deductible if it is occupation-specific; standard business or smart-casual dress is not)
- Gym membership (even if you teach PE — general fitness is not deductible)
- Meals during the day (unless required to be away overnight for a school excursion)
- Home–school travel to collect classroom supplies (incidental)
Frequently Asked Questions
Can I claim books I purchase for use in class? Yes, if you personally paid for them and they are directly used in your teaching. Keep the receipt.
I teach PE. Can I claim gym membership or sporting equipment? Not a gym membership — this is considered general fitness. Specific equipment directly used in teaching PE lessons (stopwatch, clipboards, cones) may be deductible if personally purchased.
My school provides a laptop but I also use my personal laptop for marking. Can I claim? If you use your personal laptop for marking and lesson planning, you can claim the work proportion. Be prepared to show that the school laptop was insufficient or unavailable for those tasks.
Can I claim the cost of taking students on an excursion? No — out-of-pocket costs you incur on behalf of students are not deductible.
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.