Common Deductions for Lawyers — ACT
Practising certificate, professional indemnity insurance, law library subscriptions, CPD courses, bar fees, chambers rent (barristers), wig and gown (barristers), phone, laptop
Average Claim
The typical claim for lawyers is around $2,000 per year. Claims well above this may attract ATO attention — ensure your records are thorough.
ACT-Specific Information
Government town — most professionals are APS employees. APS salary packaging is limited compared to health/charity sector. CPSU union fees (~$620/yr) deductible.
How to Claim
Report deductions at Item D1–D5 in your tax return. Keep receipts for 5 years. Items under $300: instant deduction. Over $300: depreciate over effective life.
From 2026–27: New $1,000 standard deduction available — claim flat $1,000 without receipts, or itemise if your actual expenses exceed $1,000. Details →
Frequently Asked Questions
What can lawyers claim in ACT?
Common deductions: Practising certificate, professional indemnity insurance, law library subscriptions, CPD courses, bar fees, chambers rent (barristers), wig and gown (. Average claim: $2,000.