Lawyer & legal professional tax deductions: what you can claim
What you can claim, what you cannot, and the records the ATO expects. Written in plain English and updated for the 2025–26 financial year.
Oscar says"Law Society fees, barrister briefs, legal journals, self-education, court travel, robes. Scan the receipt the day you get it and June takes care of itself."
What you can claim
- Law Society/Bar Association annual practising certificate.
- Legal journals and publications.
- Self-education (CPD required for licence maintenance).
- Court travel.
- Robes for barristers.
- Professional indemnity insurance (if not reimbursed).
- Work-related phone portion.
- Home office if required to work from home.
What you cannot claim
- Home to office.
- Personal clothing.
- Meals.
- General fitness.
Apportionment: the part most people get wrong
Phone — 4-week diary. If an expense is part work and part personal, you claim the work percentage only, and the ATO expects you to show how you worked it out.
Records you need to keep
Law Society docs, receipts, travel diary. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.
Common questions
What records do I need to keep?
Law Society docs, receipts, travel diary. Keep them for five years from when you lodge.
How do I split work and personal use?
Phone — 4-week diary. Claim the work proportion only.
Oscar already knows these rules
Pick your occupation once, then scan, email, or forward receipts. Oscar classifies each one against these exact ATO rules and tells you what it is worth. Free to start.
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