Union Fees, Memberships & Journals – Deduction Gold or Fluff?

Updated: 23/09/25 • Reviewed by: GoTax Registered Tax Agent

Insight

Union fees, professional memberships, and even certain work-related journals can be claimed as tax deductions. In 2025, the rules are clear: if it directly relates to earning your income, it’s deductible. But there are limits, and some memberships are just fluff. Here’s the difference.

Don’t Pay for Fluff

Unions, associations, journals — every worker gets hit with fees. But are they tax-deductible? Sometimes yes, sometimes no.

• Union fees? Deductible.

• Professional body memberships? Deductible if linked to your job.

• Industry journals? Deductible if directly related to your work.

• Golf club subs? Nice try. That’s fluff.

ATO doesn’t care if it “helps your career in some way.” It has to be clearly tied to your income.

For Employees (PAYG, no ABN)

You can claim:

• Union fees – your annual subs.

• Memberships of professional associations – CPA, AHPRA, teaching boards, trade organisations.

• Subscriptions to trade journals – if relevant to your work (e.g. a nurse subscribing to a medical journal).

You can’t claim:

• Social clubs, sports clubs, gym memberships.

• General magazines or lifestyle subs.

• Networking groups that aren’t directly work-related.

Example:
Sarah, a nurse, pays $680 in union fees and $90 for a nursing journal. Total deduction = $770. At 32.5% → refund boost of $250.

For ABN Holders (Small Biz, Freelancers, Tradies)

ABN holders can claim all the above plus:

• Business association memberships – local chamber of commerce, small biz networks.

• Subscriptions to industry software communities – e.g. developer tool memberships.

• Professional licensing fees – where ongoing membership is required to trade.

Example:
Tim, a freelance engineer, pays $1,200 for Engineers Australia membership and $240 for an online design journal. Deduction = $1,440. At 30% tax rate → refund saving of $432.

Comparison Table – What’s Deductible?

The Top 5 Mistakes with Membership Claims

1. Claiming lifestyle subscriptions – GQ magazine isn’t work-related.

2. Claiming social clubs – golf fees don’t cut it.

3. Double claiming union fees – only deduct what you paid.

4. Claiming expired memberships – if you didn’t pay, you can’t claim.

5. Not keeping receipts – especially for journals paid online.

The Teacher’s Refund

Jenny, a teacher, paid $780 in union fees. She nearly missed it because it was automatically deducted from her pay. She added it in her GoTax return and pocketed an extra $250. Small effort, big result.

Tools to Make It Easy

• Deduction Grabber – snap receipts for online journal subs.

• eCashBooks (www.ecashbooks.com.au) – log union fees and memberships.

• GoTax Online – prompts you to add union fees so you don’t forget.

Gotax FAQs – Memberships & Journals

1. Are union fees tax-deductible?
   Yes, 100%.

2. Can I claim if my employer pays my union fees?
   No. Only what you personally paid.

3. Are professional body memberships deductible?
   Yes, if related to your income.

4. Can I claim lifestyle magazines?
   No. Only trade or professional journals.

5. What about sports clubs?
   No. Not deductible.

6. Can ABN holders claim chamber of commerce fees?
   Yes, if it supports their business.

7. What about online subscriptions?
   Yes, if they’re work-related (e.g. software or trade journals).

8. Do I need receipts for union fees?
   Yes, unless it shows on your income statement.

9. Can I claim multiple memberships?
   Yes, if they all relate to your work.

10. What if the journal is partly personal?
    Apportion and claim only the work portion.

11. Is Netflix deductible if I’m a filmmaker?
    No. Entertainment is out.

12. What about mandatory licences?
    Yes, if legally required to do your job or business.

Related Reading

• Essential records to keep: https://www.gotax.com.au/blog/essential-tax-records-what-to-keep

• Self-education deductions 2025: https://www.gotax.com.au/blog/self-education-tax-deductions-2025

• Starting a business guide: https://www.gotax.com.au/blog/starting-a-business-2023-gotax

Browse more in the GoTax Online Library: https://www.gotax.com.au/blog

Gotax Quick Checklist

• Union fees? Claim them
• Professional memberships? Claim them
• Trade journals? Claim them
• Chamber of commerce? ABN only
• Keep records for 5 years

What Now?

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