This is general information only. A tax deduction generally needs to be paid by you, not reimbursed, directly connected to earning your income, and supported by records. Check the ATO nurses and midwives income and work-related deductions guide or ask a registered tax agent before lodging.
Watch: agency nurse tax deductions
The video gives the quick overview. The article below turns it into a practical deduction and records guide.
Uniforms, scrubs, shoes and laundry
Agency nurses may be able to claim compulsory uniforms, occupation-specific scrubs, protective clothing, eligible nursing shoes and laundry costs where the expense is connected to paid work.
Keep receipts and note which agency or facility required the item, especially if policies differ between placements.
AHPRA, union and professional memberships
AHPRA registration, union fees and professional memberships may be deductible when they relate to your current nursing income.
Download invoices or annual statements from each provider before tax time so you are not relying on bank descriptions alone.
CPD, training and clinical updates
Agency nurses often complete extra training to stay eligible for different placements. CPD may be deductible when it maintains or improves skills used in your current nursing work.
Keep course details, receipts and certificates. If the course is for a new qualification or different role, get advice before claiming.
Equipment and work tools
Common agency nurse work tools can include a stethoscope, watch, penlight, stationery, reference materials, work bag or small clinical equipment required for shifts.
For items used privately as well, claim only the work-related portion and keep a note of your calculation.
Travel, parking and changing workplaces
Agency travel claims are highly fact-dependent. Home-to-work travel is usually private, but travel between work locations during the same day may be deductible in some circumstances.
Record facility names, addresses, dates, kilometres, parking receipts and whether the agency reimbursed any amount.
Phone and internet use
Agency nurses often use their own phone for shift offers, agency apps, availability, timesheets, rosters and workplace communication.
Keep a usage record and claim only the work-related portion of phone and internet costs.
Common questions
What can agency nurses claim on tax?
Agency nurses may be able to claim work-related expenses such as eligible uniforms, protective clothing, equipment, AHPRA, union fees, CPD, phone use and some work travel, depending on records and facts.
Are agency nurse travel expenses deductible?
Some travel between work locations may be deductible, but ordinary home-to-work travel is usually private. Agency nurses should keep detailed location and reimbursement records.
Can agency nurses claim phone bills?
Agency nurses may be able to claim the work-related portion of phone and internet costs used for rosters, agency apps, shift offers and work communication.
Need help with agency nurse deductions?
NursesTax can help turn rosters, agency payslips and receipts into a cleaner tax return.
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