#### 25‑55 Payments to associations (1) You can deduct a payment you make for membership of a trade, business or professional association. > Note: Alternatively, you can deduct the expense under section 8‑1 (which is about general deductions) if you satisfy the requirements of that section. Maximum amount—$42 (2) However, $42 is the maximum amount you can deduct under this section for the payments that you make in the income year to any one association. If you deduct under section 8‑1 (3) If you deduct a payment under section 8‑1 (which is about general deductions) instead of this section: (a) the payment does not count towards the $42 limit; and (b) the amount that you can deduct for the payment is not limited to $42.

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Section 25‑55 Payments to associations - Income Tax Assessment Act 1997 - 25‑55 Payments to associations — Zoe