For employed solicitors, barristers, and legal counsel. Practising certificates and Law Society/Bar Association membership are the main annual claim.
Practising certificate renewal
Annual renewal fee for your practising certificate.
Law Society/Bar Association membership
Membership and CPD requirements.
Legal reference subscriptions
Case law database subscriptions not covered by the firm.
Professional indemnity insurance
Where self-funded.
Work bag/briefcase
Bag used to carry files.
Work-related phone/internet
Work-related portion of phone and internet use.
People in this occupation often forget to claim these — check they apply to you.
Ordinary suits/business attire
Admission ceremony costs to enter the profession initially
Home-to-chambers commuting
Receipt — Practising certificate/membership receipts
Invoice — CPD invoices
Written evidence — Subscription statements
General information only, not tax advice — content last reviewed 01/07/2026 against ATO guidance for FY2025-26. Whether a specific expense is deductible depends on your individual circumstances; confirm with a registered tax agent or the ATO before lodging.