Nurse union fees tax deduction

Can nurses claim union fees on tax?

Yes. Nurses and midwives can generally claim a tax deduction for union fees and professional association fees they pay themselves, because the ATO accepts that these memberships relate to earning employment income.

That covers ANMF membership through your state or territory branch, and membership of another union that covers your workplace, such as in aged care or community health. The usual conditions still apply: you paid the fee, nobody reimbursed you, and you have a record of the amount.

You generally claim the whole membership fee. You do not need to split out the individual services a membership includes, such as workplace representation, industrial advice or member publications.

Union fees deducted through payroll

Many hospital and health service nurses pay union fees through a payroll deduction each pay cycle. Those fees are just as deductible as fees you pay by direct debit or card.

The ATO says you can use your income statement as evidence of the amount you paid if it is shown there. Check your income statement in ATO online services once your employer has marked it tax ready, and compare it with the annual statement your union sends.

Use one figure, not both. A common error is claiming the payroll amount from the income statement and then adding the total from the union's annual statement, which counts the same fees twice.

Not every employer reports union fees on the income statement. If yours does not, use the union's annual statement, or add up the deduction lines on your payslips for the year.

Where union fees go on your return

Union fees and subscriptions to trade, business or professional associations are claimed as other work-related expenses. If you lodge through myTax, union and professional fees reported on your income statements can pre-fill in that section.

Pre-filled figures are a starting point, not the final answer. Check the amount against your union statement, then add any fees that did not pre-fill, such as a professional college membership you paid by card or union fees you paid by direct debit after leaving a payroll job. Do not add fees that have already pre-filled.

If a registered tax agent prepares your return, give them the union statement and your membership receipts and tell them which fees came out of your pay. That lets them reconcile the figures before lodging.

Professional associations and specialty colleges

Subscriptions to trade, business or professional associations are also deductible when they relate to your current work. For nurses, that can include a professional nursing or midwifery college, or a specialty association linked to the area you work in, such as critical care, perioperative, emergency or mental health nursing.

If you pay for membership of a trade, business or professional association that does not directly relate to earning your employment income, the ATO limits the claim to $42 per income year for each subscription. For example, an ICU nurse who also joins a professional body in an unrelated field could claim that second subscription only up to $42.

Bargaining fees and strike fund levies

The ATO also allows a deduction for a bargaining agent's fee paid to a union for negotiating a new enterprise agreement or award with your existing employer. Few nurses pay this kind of fee, but if you did, keep the union's receipt showing what it was for.

Strike fund levies are narrower. A levy is only deductible where the fund's sole use is to maintain or improve contributors' pay. A levy for a fund that supports members in financial hardship during industrial action is not deductible, because it is not incurred in earning your income.

Changing jobs, agency and casual work

If you move from a hospital position to agency or casual work during the year, your payroll deductions usually stop and you may start paying the union directly. That leaves you with two records for one year: the payroll amount on your old employer's income statement, and receipts or a statement for the direct payments.

Add both together for the year, and keep both records. The same applies if you worked for two employers at once, such as a public hospital and an aged care facility, and paid fees through each.

Generally, you claim a fee in the income year you pay it. An annual fee paid by direct debit in June 2026 usually goes on the 2025–26 return, even though it covers membership into the next year. If you prepaid more than a year, ask a tax agent how to treat it.

Records to keep

Most unions and associations send members a statement of fees paid for the financial year, and the ATO notes this can help support your claim. Save it with your tax records, or download it from your member portal.

Keep your records for five years from the date you lodge the return. If your total work-related expenses are more than $300, you need written evidence for all of them, including union fees.

• Your union's annual statement of fees paid for 1 July 2025 to 30 June 2026.
• Your income statement if fees were deducted through payroll and shown there.
• Receipts or invoices for professional association and college memberships.
• Any evidence that an employer or agency paid or reimbursed a membership, so you do not claim it.

What you cannot claim

• Fees your employer or agency paid for you or reimbursed.
• Strike fund levies used to support members in hardship during industrial action.
• More than $42 a year for an association subscription that does not directly relate to your employment income.
• The same fees twice, once from your income statement and again from the union's annual statement.
• A partner's or family member's membership.
• Extra products bought through a member benefits program. Anything you pay for separately is not a union fee and has to be checked under its own rules.

How union fees fit with your other deductions

Union fees usually sit alongside your AHPRA renewal, CPD, uniforms and laundry on your list of work-related expenses. Together they often take nurses over the $300 threshold, so it is worth keeping every record from the start of the year.

• Nurse tax deductions 2025–26: the full guide
• Is AHPRA registration tax deductible?
• Agency nurse tax deductions

Common questions

Is ANMF membership tax deductible?

Generally, yes. ANMF membership paid through your state or territory branch relates to your nursing employment, so you can claim the fees you paid yourself during the income year, provided you were not reimbursed and you keep a record.

Do I need a receipt if my union fees are on my income statement?

The ATO says you can use your income statement as evidence of union fees if the amount is shown there. Keep the union's annual statement as well, as a backup.

Can I claim fees for two unions or associations?

Yes, if each one relates to your current work and you paid for it yourself. Memberships that do not directly relate to your employment income are limited to $42 each per year.

I stopped working partway through the year. Can I still claim my union fees?

You can generally claim the fees you paid while you were employed. Fees paid after you stopped work may not be connected to earning income, so ask a registered tax agent about those.