Forgotten Tax Deductions Australians Still Miss in 2026

Quick answer

Australians often forget to claim simple tax deductions such as tax agent fees, union fees, professional memberships, phone and internet use, donations, income protection insurance, work-related subscriptions and small work expenses. The catch is simple: the expense must be connected to earning income, you must have paid it yourself, and you need records to support the claim.

That last bit is where the wheels usually fall off.

Not because the deduction is complicated. Because the receipt is sitting somewhere heroic, like the bottom of a glovebox, an old email account, or a pile of “I’ll deal with that later” paperwork.

GoTax helps Australians complete their tax returns online, with returns checked by registered tax agents before lodgement.

Start your 2026 tax return online with GoTax

Why forgotten deductions matter

A tax deduction reduces your taxable income. It does not come back dollar-for-dollar as a refund, but it can still make a real difference.

The most commonly missed deductions are not always the big dramatic ones. They are often boring, automatic or small.

Boring still counts.

The smart move is not to guess. The smart move is to check each category properly before you finalise your return.

1. Tax agent fees

Tax agent fees are one of the easiest deductions to forget.

If you paid a registered tax agent to prepare your prior year tax return, you may be able to claim that cost in your current return as a cost of managing your tax affairs.

The ATO explains this under its guidance on costs of managing tax affairs.

Example:

This is the kind of deduction people miss because it happened last year. Tax has a sense of humour. Not a good one.

If you use GoTax, check your previous year tax preparation costs before finalising your 2026 return.

Do your 2026 tax return online with GoTax

2. Union fees and professional memberships

Union fees and professional membership fees are another quiet deduction.

You may be able to claim fees paid to:

• trade unions

• professional bodies

• industry associations

• registration bodies

• accreditation organisations

The ATO says you can claim deductions for certain union fees, subscriptions to associations and bargaining agent fees if they relate to the industry you work in.

These are often missed because they are deducted from pay, paid annually or buried in a renewal email with the excitement level of wet cardboard.

Check your:

• payslips

• union statements

• professional body invoices

• bank records

• email receipts

Small deduction. Easy win. Don’t leave it sitting there looking lonely.

3. Phone and internet expenses

If you use your personal phone or internet for work, you may be able to claim the work-related portion.

This is not a licence to claim the whole bill because you once answered a work message while eating toast.

You need a reasonable method.

Useful records may include:

• itemised phone bills

• a four-week usage diary

• internet usage records

• work-from-home records

• a calculation showing work vs private use

If you use your phone 25% for work, then the claim should generally reflect that work-related percentage.

Read the GoTax guide to Mobile Phone & Internet Tax Deductions for more detail.

Important: if you use the working-from-home fixed rate method, some phone and internet costs may already be covered by that method. Do not double dip. The ATO tends to notice when the same expense wears two hats.

4. Donations to deductible gift recipients

Donations are commonly forgotten because people assume every good cause is tax deductible.

It is not that simple. Naturally.

You may be able to claim a donation if:

• it was made to a deductible gift recipient

• it was usually $2 or more

• you did not receive a material benefit in return

• you kept evidence of the donation

The ATO has specific guidance on gifts and donations.

Common traps:

The test is not whether you were generous. The test is whether the payment meets the deduction rules.

The tax law is not emotional. Shocking, I know.

5. Income protection insurance

Income protection insurance premiums can be deductible if the policy is designed to replace lost income.

The ATO explains this under income protection insurance.

This deduction is often missed because the premium may be:

• annual

• bundled with other insurance

• paid by direct debit

• mixed with life, trauma or TPD cover

Be careful here. Not every insurance premium is deductible.

If your policy has multiple components, only the eligible income protection portion may be deductible.

Translation: do not just claim the whole thing because the word “income” appears somewhere in the PDF.

6. Work-related subscriptions and licences

Monthly subscriptions are sneaky.

They are small enough to ignore and frequent enough to matter.

You may be able to claim work-related subscriptions such as:

• industry publications

• technical journals

• trade magazines

• professional databases

• work-related software

• required licences

• occupation-related registrations

The key question is whether the expense directly relates to your current work or income-producing activity.

Examples:

If the subscription helps you do your current work, it may be worth checking.

If it helps you avoid boredom on the couch, congratulations, but probably not a tax deduction.

7. Small work expenses

Small expenses are where taxpayers quietly leak deductions.

A $12 notebook here. A $19 safety item there. A work diary. A USB drive. A small tool. Sunscreen for outdoor workers. Protective gloves. A work bag.

Individually, these may not feel worth chasing. Together, they can add up.

Possible small work-related expenses may include:

• stationery

• diaries

• pens

• small tools

• protective gloves

• sun protection for outdoor workers

• occupation-specific items

• work-related accessories

• minor equipment

The rule is still the rule: the expense must be work-related, not reimbursed, and supported.

The ATO does not care whether a deduction is exciting. It cares whether it is legitimate.

What records should you check before lodging?

Before you finalise your 2026 return, check these places:

• bank statements

• credit card statements

• email receipts

• payslips

• union statements

• insurance policy documents

• professional membership portals

• donation receipts

• app subscriptions

• work-related invoices

• old GoTax or accountant invoices

The ATO has a practical guide on records you need to keep, and GoTax has a plain-English guide here: EOFY Tax Records 2026.

For the broader record-keeping rule, read: How Long to Keep Tax Records in Australia.

What should you not do?

Do not claim deductions just because someone at work said they “always claim it”.

That is not tax advice. That is gossip wearing hi-vis.

Avoid these mistakes:

The goal is not to be aggressive.

The goal is to be complete, accurate and organised.

How GoTax helps you find forgotten deductions

GoTax is built for people who do not want to become part-time tax detectives.

The online tax return process steps you through common deduction areas, helps you think through the right categories, and has your return checked by registered tax agents before lodgement.

That means you are less likely to miss obvious deductions and less likely to make silly claims that invite problems.

Start your 2026 tax return online with GoTax

Quick checklist: forgotten deductions to review

Before lodging your return, check whether you paid for:

• tax agent fees

• union fees

• professional memberships

• work licences

• registrations

• work-related phone use

• work-related internet use

• donations to deductible gift recipients

• income protection insurance

• industry subscriptions

• technical journals

• small work tools

• protective items

• stationery

• work diaries

• software subscriptions

• ABN business expenses

If you paid for it, it related to earning income, and you can support it, check whether it belongs in your return.

Not everything will qualify.

But ignoring the category completely is just donating your deduction to the universe. The universe has enough.

Frequently asked questions

What are the most commonly forgotten tax deductions?

Commonly forgotten tax deductions include tax agent fees, union fees, professional memberships, phone and internet use, donations, income protection insurance, work-related subscriptions and small work expenses.

Can I claim last year’s tax agent fees?

Yes, you may be able to claim tax agent fees paid for managing your tax affairs, including the cost of preparing and lodging your prior year tax return.

Can I claim union fees?

Yes, you may be able to claim union fees if they relate to the industry you work in and you paid the cost yourself.

Can I claim professional memberships?

You may be able to claim professional membership or association fees if they directly relate to your current work or income-producing activities.

Can I claim phone and internet expenses?

Yes, if you use your personal phone or internet for work, you may be able to claim the work-related portion. You need a reasonable method and supporting records.

Can I claim donations?

You may be able to claim donations if they were made to a deductible gift recipient, were usually $2 or more, and you did not receive a material benefit in return.

Can I claim income protection insurance?

You may be able to claim premiums for income protection insurance if the policy protects your income. Mixed policies may need apportionment.

Can I claim small work expenses?

Yes, small work expenses may be deductible if they are directly related to earning your income, you paid for them yourself, and you have evidence.

What if I forgot to claim a deduction?

If you forgot to claim a deduction in a lodged tax return, you may need to amend the return if the claim is legitimate and you have supporting records.

Does GoTax help check deductions?

Yes. GoTax guides you through common deduction categories and your return is checked by registered tax agents before lodgement.

About the Author

Written by Mark Walmsley, Chartered Accountant and Registered Tax Agent.

GoTax helps Australians complete their tax returns online, with returns checked by registered tax agents before lodgement.

General Information Disclaimer

This article provides general information only and does not take into account your personal circumstances. Tax law can change and deduction eligibility depends on your income, occupation, records and specific facts. If you are unsure, seek advice from a registered tax agent.