Lawyers and other legal professionals carry a specific set of recurring professional costs — practising certificates, continuing professional development, and memberships — that are frequently under-claimed simply because they’re treated as a routine cost of doing the job rather than a genuine tax deduction.
Practising certificate fees. The annual fee required to hold a current practising certificate is generally deductible.
Professional indemnity insurance. Where not covered by your firm, indemnity insurance premiums are typically claimable.
Law society and association memberships. Membership fees for relevant professional bodies are generally deductible.
CPD points and courses. Continuing professional development required to maintain your practising certificate is typically deductible.
Conferences and seminars. Legal conferences and seminars directly related to your area of practice, including reasonable associated travel, are generally claimable.
Further legal qualifications. Postgraduate study directly related to your current area of practice can often be claimed, even where not compulsory.
Legal textbooks and subscriptions. Reference materials, legal databases, and journal subscriptions used for your work are generally deductible.
Research tools. Subscriptions to legal research platforms used professionally are typically claimable.
Laptop and technology used for work. Where used for drafting, research, or client work, technology costs can often be claimed, either immediately or via depreciation depending on cost.
Home office costs. For lawyers regularly working from home outside standard office hours, a portion of running costs may be claimable, provided hours are properly recorded.
Barristers and lawyers operating as sole practitioners have access to a broader range of deductions than employed solicitors, including chambers fees, a wider range of business expenses, and specific considerations around GST and BAS if registered. Consequently, this group’s tax situation is genuinely more complex, and often benefits significantly from a dedicated, ongoing accounting relationship rather than a once-a-year return.
Client entertainment. Generally has limited or no deductibility under standard rules, which surprises some legal professionals who assume relationship-building costs are automatically claimable.
Travel for client meetings or court appearances. Travel directly related to representing a client, separate from your standard commute, is typically deductible.
Not claiming laundering or professional attire specifically required by court. Standard professional clothing generally isn’t deductible, but specific compulsory items (in limited circumstances) may be — this distinction is worth checking carefully.
Underclaiming CPD-related costs. Given the volume of CPD hours required annually, the cumulative cost of courses and materials is often larger than professionals initially estimate.
Not separating barrister-specific business costs from personal expenses. For sole practitioners, mixing personal and practice-related costs makes accurate reporting significantly harder.
EBATS helps lawyers, solicitors, and barristers claim registration, CPD, and practice-related deductions accurately, including specific support for sole practitioners.
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