Who can claim
This deduction is available to individuals.
- You incurred and paid the expense yourself.
- The expense has a direct connection with earning your current employment income.
- The association or subscription has a sufficient connection with your current employment activities.
What you cannot claim
- Do not include a private or domestic portion.
- Do not claim an item or cost your employer or another party provided, paid or reimbursed; if partly reimbursed, claim only the unreimbursed eligible portion.
- A taxable allowance is generally declared as income. It does not automatically create or prevent a deduction; claim only the actual eligible amount you incurred.
- Private club fees and social subscriptions are excluded.
- The statutory association deduction is limited to $42 for each association for the income year.
How the amount is worked out
Claim a recurring subscription under the ordinary work-expense rule where it is sufficiently connected with current employment. Otherwise, section 25-55 can allow up to $42 for each association, including a joining fee.
Records the ATO expects
- Subscription or joining-fee invoice
- Description of the professional connection
- Association name and payment date
Where this rule comes from
Primary source: ATO TR 2000/7 subscriptions and joining fees (TR 2000/7). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.