Yes, union membership fees are tax deductible.

We'll send you a receipt every year detailing your payments, which you can use to claim your deduction when completing your annual tax return.

If you have a CPSU website member login you can arrange for a tax receipt emailed to you instantly 24/7 from the members' tax receipt page.

Frequently Asked Questions

Q: What is the tax deduction worth?

A: It depends on how much you paid, and what your top rate of tax is. In general, you can multiply your total subscription payment by your top tax rate, and that is how much your tax bill will be reduced.
For example, if you are paying 32.5c tax and you've paid $500 in union subscriptions during the financial year, your tax bill will be reduced by $162.5 because your total taxable income will be reduced by $500. See your tax agent for specific details that take into account your own personal circumstances.

Q: I paid my annual subscription fees for 1 June 2023 to 31 May 2024 on the 1st of June 2023, and I was a bit late with my payment for this year and didn't pay it until the 2nd of July 2024. When you sent me the tax receipt for 2023/2024 it didn't show my most recent payment. I want to claim my last payment on my tax this year.

A: The union subscriptions you are allowed to claim against tax payments are payments you make to CPSU during that financial year. It isn't based on what period you're paying for, but rather the date the actual payment is made. So if you didn't pay anything to the CPSU between 1 July 2023 and 30 June 2024, you can't claim anything against tax in that time.