On this page (9 sections)
- What the ATO says about union fees
- Teacher unions by state
- How to find the exact amount you paid
- What your union fees are worth at tax time
- Strike fund levies and industrial action
- Part-time, casual, on leave or leaving teaching
- Union fees and the 2026–27 standard deduction
- Where union fees go on your tax return
- FAQs
The short answer
Yes. Membership fees you pay to a teachers' union, such as the AEU, NSW Teachers Federation, QTU, SSTUWA or IEU, are tax deductible. Claim the total you paid between 1 July and 30 June, using your union's annual statement. Strike fund levies only count if the fund is used solely to maintain or improve members' pay.
- Each $100 of union fees saves most teachers $32 in tax and Medicare levy.
- With a HELP debt in the main repayment band, it saves $47.
- Fees deducted from your pay are still claimable. Check they're not already counted.
- Subscriptions to professional teaching associations are deductible too.
What the ATO says about union fees
The ATO's guidance on union fees and subscriptions (last updated 8 June 2026) says you can claim a deduction for union fees, subscriptions to trade, business or professional associations, and a bargaining agent's fee paid to a union for negotiating a new enterprise agreement or award with your current employer. The cost must relate to earning your income, and you can't claim anything you were reimbursed for.
Source: ATO, Union fees, subscriptions to associations and bargaining agents fees (updated 8 June 2026).
Work out what your deductions are worth
⚙Your details
Salary
Working from home
70c is the rate for 2024–25 and 2025–26. The ATO hasn't published the 2026–27 rate yet, so update this when it does.
Fees and courses
NESA: $100 per calendar year.
Working With Children Check: $112 for paid workers (from 1 July 2026), free for volunteers, valid 5 years. A first check isn't deductible.
Things you bought
Not home-office stationery if you use the fixed WFH rate (it already covers that).
Leave at 0 if the school supplies your device.
Car and other
88c is the 2025–26 rate reported by secondary sources (91c reported for 2026–27). Neither is confirmed on the ATO site, so check before you lodge. Max 5,000 km.
Tax your deductions save in 2026–27
$429
Your actual claims
$1,340
4 items
Standard deduction
$1,000
Automatic, no receipts
You claim
$1,340
Itemised (records needed)
Extra vs $1,000
$109
Tax saved by itemising
What this means
Your claims add up to $1,340, which is $340 more than the standard deduction. Itemising cuts your tax by about $429, which is $109 more than the $1,000 standard deduction alone would save. Because you're claiming more than $1,000, you need records for every item, not only the ones over $1,000.
Each extra $100 you can legitimately claim above $1,000 is worth about $32 to you. A deduction never gives back more than the tax on it: $100 of expenses doesn't become $100 back.
Where each dollar goes
- Working from home$140 (10%)
- Union and registration$950 (71%)
- Resources and other$250 (19%)
- Courses and first aid$0 (0%)
- Laptop and car$0 (0%)
Records checklist
- Working from home: A record of the actual hours you worked from home all year (timesheet, roster or diary), plus one bill for each running expense the rate covers.
- Union fees: Annual statement from your union, or bank/payroll records of the deductions.
- Teaching resources for your class: Receipts showing what, when and how much. Note why each item was for work.
- Registration renewal: Receipt or invoice from the registration body.
You're claiming more than $1,000, so keep written evidence for every item. Keep records for 5 years from lodging.
Estimates for an Australian resident for 2026–27 with salary as the only income, using 2026–27 tax rates. The $1,000 standard deduction became law on 26 June 2026 and applies from 2026–27 returns (lodged from July 2027), not 2025–26 returns. Expenses must be work-related, paid by you and not reimbursed. The WFH rate and car rate are editable because the 2026–27 figures aren't confirmed by the ATO yet. This isn't tax advice: check the ATO's guide for teachers or a registered tax agent. Pay data: Crown Employees (Teachers in Schools and Related Employees) Salaries and Conditions Award 2024, verified 16 October 2026.
Teacher unions by state
Government school teachers and non-government school teachers usually belong to different unions. The tax rule is the same for all of them.
From our state pay pages. Fees vary by union, salary band and FTE. Check your union's website or member portal for your rate.
How to find the exact amount you paid
Don't estimate union fees. You'll usually find the figure in one of three places.
Finding your union fee total
- 1
Your union's annual tax statement
Most teachers' unions email members a statement after 30 June, or put it in the member portal. It shows the total paid for the financial year. Where a union separates out any non-deductible part, use the deductible figure it gives.
- 2
Your payslips or income statement
If you pay through payroll deduction, your final payslip for June shows a year-to-date deduction. Some employers also report union fees on your income statement, so they may pre-fill in myTax. Check the figure rather than adding it twice.
- 3
Your bank statements
If you pay by direct debit, add up the debits from 1 July to 30 June. That's the amount you incurred in the year, even if part of it covers the next membership year.
What your union fees are worth at tax time
Union fees reduce your taxable income, so the saving is your marginal rate. For a classroom teacher earning $45,001 to $135,000, that's 32c per dollar (30% tax plus 2% Medicare levy). If you have a HELP debt, deductions also lower your repayment income. That saves another 15c per dollar between $69,528 and $129,717 in 2026–27, or between $67,000 and $125,000 in 2025–26.
A teacher pays $780 in union fees in a year (illustrative)
- Union fees paid 1 July to 30 June
- $780
- Tax saved at 30%
- $234
- Medicare levy saved at 2%
- $16
- HELP repayment saved at 15%, if you have a HELP debt
- $117
Illustrative fee. Your union's fee depends on your salary, FTE and union. Rates are 2026–27 marginal rates for incomes between $69,528 and $129,717.
Put another way, the tax system meets about a third of your union fee, and nearly half if you're repaying HELP. That's worth knowing when you compare union membership with what you'd pay for legal advice or a representative on your own.
Free calculator
Teacher tax deductions calculator
Add your union fees with registration, WFH hours and equipment to see your total deductions and what they save at your step.
Calculate my deductionsStrike fund levies and industrial action
This matters in 2026. ACT public school teachers have been taking industrial action since rejecting the government's offer on 11 September 2026. Queensland's dispute is in arbitration. AEU SA's EA27 campaign is under way, and Catholic school staff in SA took action in September. Some unions run a separate fund or levy during campaigns.
The test is what the fund is used for, not what it's called. Ask your union how the levy is spent.
Deductible levy
- The fund's only use is to maintain or improve contributors' pay
- For example, a fund that pays for a pay campaign or arbitration
- Claim it with your union fees, with the union's statement as evidence
Not deductible
- A fund that supports members in financial hardship during strikes
- Strike pay or hardship payments to members
- Member extras such as insurance or discounts bundled with the fee
Pay docked for a stop-work day doesn't change your union fee claim. Your income statement simply shows lower gross pay for the year. If your union refunds part of a fee, reduce your claim by the refund.
Part-time, casual, on leave or leaving teaching
- Part-time teachers usually pay a reduced fee based on FTE. Claim what you actually paid.
- Casual relief teachers can claim union fees in the same way. Many unions have a casual rate. See relief teacher tax.
- On parental leave or leave without pay, many unions offer a reduced or nil rate. If you kept paying in a year with little or no teaching income, ask a registered tax agent how the ATO treats it in your circumstances.
- Graduates and student members: fees paid while you were a student, before you had a teaching job, aren't deductible. Fees from the date you start teaching are.
- Leaving teaching: fees you paid while you were still teaching remain deductible for that year. Fees paid after you've left the job generally aren't.
Union fees and the 2026–27 standard deduction
From the 2026–27 income year (the return you'll lodge from July 2027), people with salary or wage income get a $1,000 standard deduction automatically. The ATO says your actual work-related claims reduce it, with some exceptions, so most work costs are a case of the larger of $1,000 or your itemised total.
Union fees may be one of those exceptions, but that isn't confirmed. The ATO's summary of the draft law listed union and professional association membership fees among the deductions you could claim on top of the $1,000, rather than counting towards it. We hadn't seen this confirmed in the ATO's final 2026–27 guidance when we checked in October 2026, so check that guidance before you lodge your 2026–27 return in July 2027. Until it confirms, keep your union statement every year. It costs nothing, and it's your evidence whichever way the ATO applies the rule. Our guide to the $1,000 standard deduction will be updated when it does.
Where union fees go on your tax return
In myTax, union fees and professional association subscriptions are entered under Other work-related expenses, with a short description such as 'Teachers union fees 2025–26'. If you use a tax agent, give them the union statement and tell them whether the fees were deducted through payroll. For the 2025–26 return, due by 31 October 2026 if you lodge yourself, see our teacher tax return checklist.
Union fee claim: quick check
- I've used the total for 1 July to 30 June, not a calendar year
- I've checked it isn't already pre-filled
- I've left out any hardship levy and non-deductible extras
- I've reduced the claim by any refund
- I've kept the union statement or bank records for five years
Frequently asked questions
Are union fees tax deductible in Australia?
Are AEU fees tax deductible?
How much tax do I get back on union fees?
Where do I find my union fees for tax?
Are strike fund levies tax deductible?
Can I claim union fees if I'm a casual relief teacher?
Do union fees count towards the $1,000 standard deduction?
Sources we checked · last verified 2026-10-17
About this page
Written and fact-checked by the TeacherPay AU Editorial Team against the enterprise agreements, awards and official pages listed in the sources. It is general information, not personal financial, tax or legal advice. Spotted something out of date? Tell us and we'll fix it, usually within a day. See our editorial policy and how we calculate.
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