You can claim a deduction for expenses you incur in managing your own tax affairs, such as the cost to lodge through a registered agent.
Costs you can claim include:
- costs associated with preparing and lodging your tax return and activity statements, such as
- buying tax reference material
- tax return preparation courses
- lodging your tax return through a registered tax agent
- getting tax advice from a recognised tax adviser (a registered tax agent, barrister or solicitor)
- dealing with us about your tax affairs
- buying software that allows you to prepare and lodge your tax return (you can only claim a portion of the cost if you also use the software for other purposes)
- travel costs to get tax advice – for example, the travel costs of attending a meeting with a recognised tax adviser
- litigation costs, including court and Administrative Review Tribunal fees, and solicitor, barrister and other legal costs
- the cost of a valuation for a deductible gift or donation of property, or for a deduction for entering into a conservation covenant
- an interest charge we impose
- some fees you incur when you pay your tax obligations by card, such as
- credit and debit card fees for a business tax liability – for example, GST
- debit card fees when paying an individual tax liability
- costs to comply with your legal obligations for another person's (or other entity's) tax affairs.
If you receive a single invoice for preparing your tax returns and the tax returns for associated people (such as a spouse), you need to split the fees you incur. You must also:
- be able to show how you work out the cost for each
- keep evidence to support the deduction you claim.
You generally incur the fees in the income year you pay them.