Deductions – Cost of managing tax affairs

You can claim a deduction for expenses you incur in managing your own tax affairs, including:

• preparing and lodging your tax return and activity statements
• travel, to the extent that it is associated with obtaining tax advice – for example, the travel costs of attending a meeting with a recognised tax adviser
• appealing to the Administrative Appeals Tribunal or courts in relation to your tax affairs
• obtaining a valuation needed for a deductible gift or donation of property or for a deduction for entering into a conservation covenant.

Expenses relating to preparing and lodging your tax return and activity statements include the costs of:

• buying tax reference material
• lodging your tax return through a registered tax agent
• obtaining tax advice from a recognised tax adviser (a registered tax agent, barrister or solicitor)

You generally incur the fees in the year you pay them.

Source: https://www.ato.gov.au/individuals/income-and-deductions/deductions-you-can-claim/other-deductions/cost-of-managing-tax-affairs/