Sec 73 imposes a $42 limit on such expenditure, so they will usually be claimed and allowed under sec 8-1.

Periodical subscriptions to an association primarily engaged in protecting it's members interests, improving their working conditions and remuneration, or in disseminating information designed to keep members abreast of current developments in their employment field are accepted by the Commissioner as allowable deductions under sec 8-1

Payments to the industrial registrar in lieu of payments to a union by persons whose conscientious beliefs prevent them from joining a union would also be allowable

Special levies may also be deductible, but they must be clearly incidental and relevant to the derivation of income by the person claiming the deduction.

For example, a levy paid by members of the association of professional engineers to defray costs of arbitration proceedings. A levy to provide funds to acquire or construct premises, etc by a trade union or professional association would also be allowable - ITR 2416.

However, a levy to support a political party in an election would be too remote from the income producing process to qualify for deduction. A levy to provide financial relief for union members or families during a strike or lay-off would not be allowed.