If you’re a nurse or midwife in Australia, tax time can be a good chance to claim genuine work-related expenses – but only if they meet the ATO rules. The ATO says you can only claim an expense if you paid for it yourself, weren’t reimbursed, it directly relates to earning your income, and you kept records.
That matters for nurses because some expenses are commonly deductible, such as registration fees, union fees, protective items, and work-related study, while others – like ordinary meals, standard commuting, and conventional clothing – are usually not deductible.
This guide covers 30 common items nurses may be able to claim, plus the key things you usually can’t.
The 3 ATO rules
Before claiming anything, make sure all 3 of these rules are true:
- You paid for it yourself and weren’t reimbursed.
- It directly relates to earning your income as a nurse or midwife.
- You have records to prove it, such as receipts, invoices, diary notes, or a logbook.
30 common tax deductions for nurses
1. AHPRA renewal fees
You can generally claim your annual practising certificate renewal if it is required for your current nursing work. The initial registration fee that lets you enter the profession is not deductible.
2. Nursing agency commissions
Agency commissions can generally be claimed where they relate to earning your nursing income.
3. Nursing agency fees
Agency fees connected to your current work may also be deductible if you paid them yourself.
4. Union fees
Union membership fees are generally deductible where they relate to your employment.
5. Professional association fees
Membership fees for relevant nursing or healthcare professional bodies may be claimable.
6. Professional indemnity insurance
Insurance directly related to your nursing work may be deductible where you paid for it personally.
7. Work-related conferences
Conference registration costs may be deductible if the event directly relates to your current role or clinical practice.
8. Work-related seminars
Seminars that maintain or improve the knowledge you use in your current role may be claimable.
9. CPD courses
Continuing professional development that helps maintain or improve the skills needed in your current job may be deductible.
10. Postgraduate nursing study
You may be able to claim self-education costs where the course directly relates to your current employment and maintains or improves your existing skills, or is likely to increase income in your current role.
11. First aid courses
A first aid course may be deductible where you are a designated first aid person and the training is required for your work circumstances.
12. Textbooks
Textbooks used for deductible self-education may be claimable.
13. Academic journals
Academic journals and similar resources tied to deductible study or your current duties may be deductible.
14. Professional publications
Technical or professional publications relevant to your work as a nurse may be claimable.
15. Work diary or logbook
A diary or logbook used to track deductible work use, study, or travel may be deductible.
16. Pens and stationery
Basic stationery used for work purposes may be claimable where there is a clear work-related use.
17. Stethoscope
Tools and equipment you use in your nursing duties, such as a stethoscope, may be deductible.
18. Pin watch or fob watch
Small nursing tools used in clinical duties may be deductible where they are genuinely work-related.
19. Repairs to work equipment
Repairs to deductible tools and equipment may also be claimable to the extent they relate to work use.
20. Protective gloves
Personal protective equipment you buy for work, such as gloves, may be deductible.
21. Face masks
Face masks purchased for work-related protection may be claimable.
22. Hand sanitiser
Hand sanitiser bought for work-related use may be deductible where it is connected to workplace protection.
23. Protective eyewear
Protective glasses or goggles may be claimable where they protect you from a real workplace risk. Prescription glasses and contact lenses are generally not deductible.
24. Non-slip nursing shoes
The ATO specifically recognises non-slip nursing shoes as an example of protective clothing that may be deductible. Ordinary shoes are not automatically claimable.
25. Scrubs
Scrubs may be deductible where they are protective, occupation-specific, or part of a compulsory uniform that meets ATO rules.
26. Compulsory uniforms
Clothing can be deductible if it is a compulsory uniform that your employer explicitly requires and enforces, or if it is occupation-specific or protective. Conventional clothing is not deductible, even if your employer requires it.
27. Laundry of deductible uniforms
Laundry costs for deductible uniforms or protective clothing may be claimable. The ATO guidance commonly used for laundry calculations is $1 per load for work-only laundry and 50 cents per mixed load, and claims of $150 or less for laundry alone do not require written evidence, although you still need to show how you worked it out.
28. Dry cleaning and uniform repairs
Dry cleaning, mending, and repair costs for deductible work clothing may be deductible.
29. Phone costs
You can claim the work-related portion of your phone use where you use your personal phone for genuine work tasks. The ATO says you cannot claim phone use where it is only for checking rosters, payslips, income statements, or contacting your manager about shifts.
30. Travel between jobs or workplaces
Travel may be deductible when you drive directly between separate jobs on the same day, between workplaces for the same employer, or from home to an alternative workplace such as a training venue. Normal travel between home and your regular workplace is usually not deductible.
What nurses usually can’t claim
Some of the biggest tax mistakes happen when nurses claim everyday personal costs as work deductions. The ATO says nurses generally can’t claim ordinary home-to-work travel, conventional clothing, entertainment, fines, childcare, grooming, relocation costs, or normal meals during a regular shift.
That also means you should be careful with broad claims for internet, phone, or shoes unless there is a clear work-related use and you can show how you worked out the work-use percentage. The ATO is especially clear that checking rosters, payslips, and income statements on your personal phone or internet does not make those costs deductible on its own.
Record keeping
Good records matter just as much as eligible deductions. The ATO requires you to keep evidence such as receipts, invoices, logbooks, and diary records, and you can only claim the work-related portion of any mixed-use expense.
A simple example is phone use: if you use your personal phone partly for work and partly for private reasons, you need a reasonable method to work out the work-related share before claiming it. The same idea applies to internet use, travel, and self-education expenses.
Disclaimer: This article is general information only and does not take into account your personal tax situation. Tax treatment depends on your circumstances, so you should check the latest ATO guidance or speak with a registered tax agent before lodging your return.
FAQ’s
Can nurses claim scrubs on tax?
Yes, nurses may be able to claim scrubs where they are protective, occupation-specific, or part of a compulsory uniform that meets ATO requirements. Conventional clothing is not deductible.
Can nurses claim shoes on tax?
Sometimes. The ATO gives non-slip nursing shoes as an example of protective clothing that may be deductible, but ordinary shoes are not automatically claimable.
Can nurses claim phone bills on tax?
Only the work-related portion, and only where there is genuine work use. The ATO says phone use just for rosters, payslips, income statements, or shift contact with your manager is not enough on its own.
Can nurses claim travel to work?
Usually no. Normal commuting between home and your regular workplace is generally private, but travel between jobs, between workplaces for the same employer, or to an alternative workplace may be deductible.
Can nurses claim CPD and study?
Yes, if the study directly relates to your current nursing work and maintains or improves your existing skills, or is likely to increase income in your current role. Study that only helps you get a new job is generally not deductible.
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