What Lawyers Can Claim
These are the most common deductions the ATO accepts for lawyers. Remember the three rules: you spent the money yourself, it's directly related to earning your income, and you have records to prove it.
| Common Deductions for Lawyers |
|---|
| Practising certificate renewal |
| Professional indemnity insurance |
| Law society membership |
| CPD courses and seminars |
| Legal reference materials and subscriptions |
| Home office expenses |
| Laptop and technology |
| Client-related travel between courts and offices |
Average Claim
The typical lawyer claims around $2,800 in work-related deductions per year. If your claim is significantly above this, make sure your records are bulletproof — the ATO data-matches your claim against others in your occupation.
Watch Out
Solicitors admitted in one state who get admitted in another for work purposes can claim admission fees. But initial admission costs (PLT, supervised practice) for your first admission are not deductible.
How to Claim
Report your deductions at Item D1 (work-related expenses) in your tax return. Use myTax or a tax agent. Keep receipts for 5 years. For items under $300, you get an instant deduction. For items over $300 (laptops, tools), you depreciate them over their effective life.
The $300 No-Receipt Rule
You can claim up to $300 in total work-related expenses without receipts. But the ATO can still ask you to show how you calculated the amount. This is a total across ALL categories — not $300 per item.
Frequently Asked Questions
What can lawyers claim on tax?
Common deductions for lawyers include: practising certificate renewal, professional indemnity insurance, law society membership, cpd courses and seminars, and more. The average claim is around $2,800.
Do I need receipts?
For claims totalling over $300 in work-related expenses, yes. Keep all receipts for 5 years from the date you lodge your return. Digital copies are accepted.
How much do lawyers usually claim?
The average lawyer claims about $2,800 per year in work-related deductions. Claims well above average are more likely to be audited.