Key Takeaways
- Union fees are almost always 100% tax-deductible.
- Wait for your PAYG summary or union statement to claim.
- Professional association fees are also eligible.
- Levies for political purposes are generally NOT deductible.
The Short Answer
A Big Yes! The ATO recognizes union fees and professional association dues as legitimate work-related expenses. Whether you're in the CFMMEU, ANMF, or a specialized guild, your membership fees are deductible.
Professional Association Fees
If you're not in a union but belong to a professional association related to your job (e.g., CPA Australia, Law Society, or the Nursing and Midwifery Board), your membership and registration fees are also deductible.
Wait for Your Statements
You don't usually need a separate receipt for union fees because they are often listed on your "Income Statement" (formerly PAYG Payment Summary) provided by your employer. If they aren't on your statement, you must get a summary receipt from the union at the end of the financial year.
What is NOT Deductible?
While the membership fee itself is deductible, any "special levies" intended for political purposes (e.g., a levy specifically to fund a political party's campaign) are not deductible according to ATO rules.
The 2026 Audit Ready Tip
When you file your return, make sure the union fee claim matches the amount on your income statement exactly. If you joined mid-year, have the separate receipt ready to show the total paid across the financial year.
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