Tax time can feel confusing when you work shifts, pick up agency work, and pay for a lot of your own gear as a nurse or midwife. It’s not always obvious what’s a valid tax deduction and what the ATO will see as private spending.
This guide walks through common work‑related expenses Australian nurses and midwives may be able to claim as tax deductions, and the key rules to keep in mind.
This is general information only and does not take your personal circumstances into account. It is based on Australian Taxation Office (ATO) guidance for nurses and midwives current as at May 2025. Tax rules and thresholds change regularly, so always check the latest ATO information or speak with a registered tax agent before you lodge your return.
TL;DR
The skinny on things that can be tax deductions for nurses.
Depending on your circumstances, and provided you paid for them yourself and weren’t reimbursed, you may be able to claim work‑related deductions for:
- Nursing and midwifery registration renewal (for example, AHPRA fees – renewal only, not initial registration)
- Union membership fees and professional association fees
- Work‑related training, conferences and self‑education that maintain or improve your current nursing skills
- Work‑related travel between workplaces (not ordinary home‑to‑work travel)
- Car expenses when you travel directly between hospitals, clinics, aged care homes or other work sites, or to alternative workplaces
- Certain overtime meal costs when you receive and declare a qualifying overtime meal allowance
- Approved uniforms and protective clothing (for example, logo uniforms or specific protective items) and related laundry costs
- Personal protective equipment (PPE) such as gloves, masks, gowns and safety eyewear required to protect you from workplace risks
- Rapid Antigen Tests (RATs) that you purchase and use to test before attending work when this is required by your employer or workplace
- Tools and equipment you use to perform your work, such as stethoscopes, blood pressure monitors and fob watches
- A work‑related portion of your phone, data and internet costs where you use them to perform your duties
- Bank fees on accounts you use to receive your nursing income (work‑related portion only)
- Income protection insurance premiums that relate to your work as an employee nurse and that you pay privately
To claim a deduction, you must have spent the money yourself, the expense must directly relate to earning your nursing income, and you must have a record to show how you calculated your claim.
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Handy Tips Nurses Should Know Before the Preparing a Tax Return
Tax time usually means pulling together a mix of payslips, payment summaries, bank statements and receipts. As a nurse or midwife, your work pattern and multiple workplaces can make this feel even more complex.
A tax deduction reduces the income the ATO uses to calculate your tax, rather than giving you a refund of the full amount you spend. For example, if your marginal tax rate is 34.5% (including Medicare levy) and you claim a $300 deduction, your tax saving is around $103.50, not $300.
The ATO uses three key rules for work‑related deductions:
- You must have spent the money yourself and not been reimbursed.
- The expense must directly relate to earning your income as a nurse or midwife.
- You must have a record to prove it.
In practice, this means you should keep receipts or other evidence for your expenses, and be prepared to explain how they relate to your nursing work if the ATO asks. Small claims without receipts may be accepted if you have a reasonable basis for your calculation, but they are not automatic entitlements.
💡Handy Hint: The ATO app can help you store receipts as you go – you can take a photo, record the details, and avoid scrambling at the end of the year.
What is a Tax Deduction and How to Reduce Taxable Income
A tax deduction is an expense you incur that directly relates to earning your income. When you claim a deduction, you reduce your taxable income, which may reduce the tax you need to pay.
Income – Tax Deductions = Taxable Income
For nurses and midwives, the main focus is on work‑related expenses – the costs of doing your job that your employer doesn’t cover. This includes areas like registration fees, certain travel, uniforms, PPE, tools and some forms of training.
The most effective way to reduce taxable income is to:
- Understand which work‑related expenses you can legitimately claim
- Make sure you only claim the work‑related portion where there is a mix of work and private use
- Keep clear records (receipts, statements and simple logs) so you can substantiate your claims
Donations, investments and broader tax planning can also play a role, but they are more general tax strategies and not unique to nurses. It’s worth speaking to a tax professional if you’re considering those kinds of strategies.
3 Tips to Get Your Expense Claims Done Right
To keep the ATO happy and your claims accurate, focus on:
- Make sure it’s genuinely work‑related
The expense must have a clear connection to your nursing work. If it’s mostly private, or only loosely connected, it’s unlikely to be deductible. - Only claim what you paid for yourself
If your employer pays for or reimburses a cost, you can’t claim that amount. You can only claim the portion you actually pay out of your own pocket. - Keep records that show what, when and how
Keep receipts, invoices and statements that show what you paid, when you paid it and that you paid it yourself. If you are claiming a portion of an expense (for example, phone, car or internet), keep a simple log for a representative period and apply that percentage to your annual costs.
A bank or card statement on its own often doesn’t show enough detail about what you purchased. Wherever possible, keep the original tax invoice or another record that clearly describes the item or service and ties it to your work.
Specific Deductions Nurses and Midwives Can Claim
AHPRA Annual Practising Certificate Fees
If you pay your own AHPRA registration renewal so you can continue to work as a nurse or midwife, this is generally a deductible work‑related expense. Keep your annual statement or invoice as evidence of what you paid and when.
Initial AHPRA registration, or other costs that help you qualify to start working as a nurse for the first time, are usually not deductible because they relate to getting a new job rather than maintaining your current one.
Car expenses
You may be able to claim car expenses when you use your car for work‑related travel as a nurse or midwife, for example when:
- Travelling directly between two different hospitals, clinics or aged care facilities during your shift
- Travelling from your usual workplace to an alternative workplace (such as another hospital or training venue) and back again
- Travelling between clients or community visits during the day
Ordinary home‑to‑work travel is usually private and not deductible, even if you work irregular shifts, there is no public transport, or you are on call. Limited exceptions can apply, such as:
- When you carry bulky equipment that is essential to your work, too bulky or heavy to leave at your workplace, and there is no secure storage available there
- When you have “shifting places of employment” and your job requires you to move from site to site during the day without a fixed workplace
For cars (most vehicles up to 1 tonne and fewer than 9 passengers), you can generally use either:
- Cents‑per‑kilometre method – claim a set rate per work‑related kilometre, up to the ATO’s annual limit per car. You must be able to show how you worked out your work‑related kilometres.
- Logbook method – keep a logbook for at least 12 continuous weeks to establish your work‑related use percentage. You then apply that percentage to your actual car costs such as fuel, registration, insurance, servicing, interest and decline in value.
For motorcycles, some utes and larger vehicles, you usually claim the work‑related portion of your running costs based on a reasonable estimate supported by records such as odometer readings and receipts.
If your employer reimburses you for travel or pays you a travel allowance, this may reduce what you can claim. You can generally only claim the portion of the expense you actually pay yourself.
Clothing and uniform expenses
You may be able to claim:
- Compulsory or non‑compulsory uniforms that are unique and distinctive to your employer (for example, clothing with a permanent logo or a registered uniform design)
- Protective clothing you are required to wear to protect you from specific workplace risks, such as gowns, scrubs used as protective clothing, aprons, non‑slip footwear and gloves
- Certain hosiery or stockings where they are genuinely protective (for example, to reduce friction or meet infection‑control requirements)
You generally cannot claim:
- Conventional clothing such as plain pants, shirts, blouses, skirts, dresses or shoes, even if your employer requires a particular colour or style and even if you only wear them at work
- Ordinary shoes and socks that are not protective or part of a distinctive uniform
For laundry, you can usually use the ATO’s set rates per load for washing, drying and ironing eligible work‑related clothing. If your total laundry claim is $150 or less, you do not need receipts, but this is not an automatic deduction – you must have actually incurred the cost and be able to show how you calculated your claim (for example, loads per week and weeks worked). If your total work‑related clothing and laundry claim is more than $150, or your total
Training Courses, self-education and conferences
You may be able to claim self‑education and training costs that have a direct connection to your current nursing role and either:
- Maintain or improve the skills and knowledge you need for that role, or
- Are likely to result in increased income in that same role.
Examples include:
- Short courses and workshops on clinical skills relevant to your current work (for example, wound care, infection control, advanced life support)
- Conferences or seminars that are directly related to your current area of nursing practice
- Some postgraduate study that clearly builds on your existing nursing role rather than preparing you for a different occupation
Deductible expenses can include course fees, textbooks, professional journals, stationery and some travel costs to attend classes or conferences.
You generally cannot claim study that is designed to help you get a new job or enter a new occupation. For example, if you are working as a personal care assistant and studying a nursing degree to become a registered nurse, those study costs are usually not deductible until you are already employed as a nurse.
Magazines and professional publications
You may be able to claim the cost of professional journals, magazines and online publications that are specifically related to nursing or your particular clinical area, where you use them to keep your knowledge up to date for your current role.
If a publication is more general in nature or mainly of personal interest, it is not deductible. Where a subscription mixes professional and personal content, only the work‑related portion is claimable.
Overtime meal expenses
You may be able to claim overtime meal expenses if:
- You work overtime, and
- You receive a genuine overtime meal allowance under an industrial instrument (such as an award or enterprise agreement), and
- The allowance is shown separately on your income statement or payslip, and
- You include that allowance as income in your tax return.
The ATO publishes “reasonable amounts” for overtime meals each year. You can generally claim up to the reasonable amount without keeping detailed receipts, but you must still have actually spent the money and be able to explain how you worked out your claim (for example, number of overtime meals during the year and typical cost per meal). If you spend more than the reasonable amount, you need written evidence for the full amount you claim.
Phone, Data and Internet Expenses
If you use your mobile phone, data or home internet for work‑related purposes, such as:
- Calling or messaging your manager or colleagues about patient care or clinical issues
- Accessing work systems and clinical information securely from home
- Participating in work‑related online training
you may be able to claim a deduction for the work‑related portion of your costs.
You cannot claim a deduction if your only use is checking rosters, payslips, income statements or occasional messages about shifts, as this is considered incidental. You also cannot claim any part of your phone or internet costs that relate to private use.
For small claims (for example, $50 or less), a reasonable estimate may be accepted. For larger claims, the ATO expects you to keep itemised bills and work out your work‑related percentage, usually by keeping a log of calls, messages and data usage over a representative 4‑week period and applying that percentage to your annual costs.
Personal Protective Equipment (PPE)
You may be able to claim the cost of PPE you buy yourself and use to protect you from workplace risks, such as:
- Masks, face shields and goggles
- Disposable or reusable gloves
- Gowns, aprons and other protective garments
You may also be able to claim Rapid Antigen Tests (RATs) that you purchase and use to test before attending work when this is required by your employer or workplace.
You cannot claim PPE that your employer provides or reimburses you for. Keep receipts for items you purchase yourself and be ready to show that they are used for work, not private purposes.
Tools and equipment, such as stethoscopes
You may be able to claim the cost of tools and equipment you use in your nursing duties, such as:
- Stethoscopes, blood pressure monitors and pen‑lights
- Fob watches and similar items used in your clinical work
- Other small tools or devices needed to perform your role
If an item costs $300 or less and you use it mainly for work, you may generally be able to claim an immediate deduction for the work‑related portion. If an item costs more than $300, you may need to claim a deduction over a number of years for its decline in value (depreciation), using a reasonable work‑use percentage.
💡 Handy Tip The ATO provides an online tool to help calculate decline in value for eligible assets. You can’t claim the cost of tools or equipment that your employer provides or reimburses.
Union Fees and Professional Association Fees
Union fees and professional association membership fees that relate to your work as a nurse or midwife are generally deductible if you pay them yourself. This can include:
- Nursing and midwifery union membership fees
- Membership of relevant professional bodies in your area of practice
Keep records such as invoices, membership statements or your income statement (where fees are deducted from your pay) so you can substantiate your claim.
Things you can’t claim
Some expenses are considered private or domestic, even if they help you get or keep a job, and are usually not deductible. For nurses and midwives, this commonly includes:
- Ordinary clothing such as plain pants, shirts, blouses, skirts, dresses, socks and everyday shoes, even if your employer requires a certain style or colour
- Everyday grooming costs like haircuts, cosmetics, skincare and personal hygiene products
- Conventional prescription glasses or contact lenses, even if you use them at work (this is separate from protective safety glasses used as PPE)
- Flu shots and most other vaccinations, even where your employer requires them
- Childcare, before‑ and after‑school care, or similar arrangements that enable you to work
- Commuting costs for ordinary home‑to‑work travel
There may be other items that are not deductible depending on your situation. When in doubt, consider whether the expense is primarily private, whether it directly relates to earning your nursing income, and whether the ATO has released specific guidance about it.
NB: We’re not accountants or registered tax agents and the information above is general in nature. It does not consider your personal circumstances. Always check the latest ATO guidance and seek professional advice if you’re unsure.
Tax can be complex, especially if you work across multiple employers, agencies or locations. The information above gives a general overview of common deductions for nurses and midwives, but it is not a substitute for personal advice.
Before you lodge, check the latest guidance on the ATO website or talk to a registered tax agent, particularly if you are unsure about a deduction or your work arrangements are unusual.
Thanks to our friends at Talking Health Tech for sharing our article!
References
- ATO – Nurses and midwives – income and work‑related deductions
- ATO – If you’re a nurse or midwife it pays to learn what you can claim (Tax Time Toolkit – Nurse or midwife)
- ATO – Occupation and industry specific guides
- ATO – Record keeping for work expenses
- ATO – myTax and work‑related expenses instructions (general deduction rules)
