Lawyer / Solicitor

Tax deductions for self-employed legal professionals in Australia.

Allowable Expenses

• Practising Certificate — Annual practicing certificate fees are deductible.
• Professional Indemnity — Compulsory insurance for legal practice.
• Law Library — Legal books, journals, and database subscriptions.
• Memberships — Law Society or Bar Association fees.

Tax Tips

• Claim for your formal legal attire if it is a specific uniform/robes.
• CPD seminars and legal conferences are deductible.
• Home office costs apply if you work on cases at home.
• Trust account administration costs and statutory trust audit fees are costs of operating the trust, not of earning your personal income — they are generally not deductible in your individual tax return.

Frequently Asked Questions

Are my Law Society fees deductible?

Yes, professional body fees are deductible.

Can I claim for law books?

Yes, professional reference materials are deductible.

Is legal work-related travel — such as attending court — deductible?

Yes. Travel between your office or home office and court, tribunals, or client meetings is deductible. Keep a log of dates, destinations, kilometres, and purpose. Do not claim the commute from home to your regular office as that is a private expense.

Can I deduct the cost of Lexis Nexis, Westlaw, or other legal database subscriptions?

Yes. Online legal research database subscriptions are professional tools used in your legal practice and are fully deductible in the year the subscription is paid.