Professional registration or membership costs may be deductible where they relate to current income-earning work and meet the relevant rules. Keep the invoice and payment evidence, and check whether an employer reimbursed you.
What this means in practice
Different fees can have different purposes. An ongoing registration renewal for current work should not automatically be treated the same as a cost incurred to enter a new occupation. Identify the organisation, the period covered and why the registration is needed. If a fee includes private or unrelated benefits, discuss the treatment with your tax practitioner.
Your next steps
- Identify the fee and period
- Keep payment evidence
- Explain the connection to current duties
- Check for reimbursement
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: ATO: Income and deductions ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
