Union fees and professional association memberships are among the most straightforward deductions on the Australian tax return. If the organisation relates to your current employment, the annual fee is fully deductible. No apportionment is required — these are 100% work-related expenses.
What Qualifies
Union fees:
- Annual membership fees paid to a registered trade union or industrial association relevant to your occupation
- Examples: CFMEU, ETU, AMWU, ANMF (nursing), AEU/IEU (teaching), CPSU (public sector), AWU, ASU, SDA
Professional association and industry body fees:
- Annual membership fees to professional bodies relevant to your current employment
- Examples: CPA Australia, Chartered Accountants Australia and New Zealand (CA ANZ), Australian Medical Association (AMA), Law Society membership, Engineers Australia, Australian Nursing and Midwifery Federation, Australian Psychological Society
Occupation-specific regulatory bodies:
- AHPRA registration fees (nurses, doctors, physiotherapists, psychologists, etc.)
- Teacher registration fees (NESA, VIT, QCT, etc.)
- Legal practising certificate fees
- Accounting registration fees (Tax Practitioners Board)
What Does NOT Qualify
- Membership of a social or sporting club (even if associated with your profession)
- Fees for associations that are not directly related to your current employment
- Fees for organisations you join for networking but that are not connected to your occupation
- Alumni associations (generally not deductible unless they serve a direct professional purpose)
How to Claim
These are claimed under Work-related expenses → Other work expenses in myTax. You can enter the total amount for all qualifying memberships. Keep the receipt or membership renewal notice as evidence.
How Much Do Union and Professional Fees Typically Cost?
| Type | Typical annual fee |
|---|---|
| Trade union | $400–$900 |
| Nursing union (ANMF) | $450–$700 |
| Teaching union (AEU) | $700–$1,200 |
| CPA Australia | ~$750–$1,100 |
| CA ANZ membership | ~$1,000–$1,500 |
| AHPRA registration | $170–$850 (by profession) |
| Teacher registration | $80–$120 (by state) |
| Legal practising certificate | $400–$2,000 (by state and stage of career) |
At a 32.5% marginal tax rate, $800 in union and professional fees saves approximately $260 in tax.
Frequently Asked Questions
Are levies and special contributions to my union also deductible? Generally yes — amounts paid to your union above the base membership fee (e.g., fighting fund levies, special occupational health and safety levies) that are incidental to the membership are deductible.
I belong to two unions. Can I claim both? Yes, if both relate to your current employment. If you hold multiple jobs in different industries and belong to a union relevant to each, both are deductible.
What if I pay a joining fee when I first join a union? Initial joining fees (as opposed to annual membership fees) may also be deductible in the year paid, as they are necessary to obtain membership. Check your receipt and claim in the year of payment.
Is my subscription to a professional journal the same as a membership fee? Professional journals and publication subscriptions are a separate (but also deductible) category. Claim them under the same “other work expenses” section. They are deductible for the same reason — directly related to your current employment.
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.