Compare documents

Yes, where the person would be entitled to a deduction for the annual subscription if it was paid to the appropriate trade union or employee association, that person is entitled to a deduction.

A person whose conscientious beliefs prevent them from being a member of a trade union or employee association is able to pay a prescribed fee to the Industrial Registrar under section 267 of the Workplace Relations Act 1996 (this section was present in similar form in the preceding Acts - the Conciliation and Arbitration Act 1904 and the Industrial Relations Act 1988). Payment of the prescribed fee results in the person receiving a certificate that is valid for 12 months and enables that person to be treated as if they are a paid-up member of the respective trade union or employee association for the duration of the certificate.

This Determination should be read in conjunction with Draft Taxation Ruling TR 2000/D1 which explains the circumstances under which a deduction is allowable for subscriptions to trade, business or professional associations, including trade unions and employee associations.

We invite you to comment on this Draft Taxation Determination. We are allowing 4 weeks for comment before we finalise the Determination. If you want your comments considered, please provide them to us within this period. Comments by Date: 24 March 2000 Contact officer details have been removed following publication of the final ruling.