Agency nurse tax deductions in Australia

What agency nurses can claim

Agency nurses can claim the same kinds of work-related expenses as any other nurse: eligible uniforms and protective clothing, laundry, AHPRA registration renewals, union and professional fees, CPD, work equipment, and the work-related share of phone and internet costs. Some travel between work locations may also be deductible.

What makes agency work different is not the list of deductions but the evidence. Changing facilities, short-notice shifts and multiple payslips make it harder to show that each expense was connected to earning your income, so records matter more than usual.

• Nurse tax deductions 2025–26: the full guide

Uniforms, scrubs, shoes and laundry

A compulsory uniform, protective clothing and protective footwear such as non-slip shoes may be claimable where you paid for them and were not reimbursed. Scrubs count only when they are part of a compulsory uniform or are genuinely protective, and ordinary clothing stays private even if a facility asks you to wear dark trousers or a plain top.

Uniform rules can differ between placements. Keep receipts and a note of which agency or facility required the item, and keep a simple laundry diary if you wash eligible uniforms at home.

• Can nurses claim shoes on tax?
• Nurse laundry tax deduction

AHPRA, union and professional memberships

AHPRA registration renewals, union fees and professional memberships may be deductible when they relate to your current nursing income. Agency nurses sometimes hold memberships through more than one body, so download each invoice or annual statement before tax time rather than relying on bank descriptions.

• Is AHPRA registration tax deductible?

CPD, training and clinical updates

Agency nurses often complete extra mandatory training to stay eligible for placements. CPD may be deductible when it maintains or improves the skills used in your current nursing work.

Keep course details, receipts and certificates, and note whether the agency paid or reimbursed any part. A course for a new qualification or a different career is treated differently, so get advice before claiming it.

• CPD and training deductions for nurses

Equipment, phone and internet

Common agency nurse work tools include a stethoscope, fob watch, penlight, scissors, reference materials and a work bag. For items also used privately, claim only the work-related portion and keep a note of how you worked it out.

Agency nurses often use their own phone for shift offers, agency apps, availability, timesheets and rosters. A four-week diary of work use during a typical period is a practical way to support a work-use percentage for phone and internet costs, rather than claiming the whole bill.

Travel between facilities: what counts and what does not

Travel from home to a workplace is usually private, even when the workplace changes from shift to shift. Agency work does not change that general rule on its own.

Travel directly between two work locations on the same day, for example finishing at one facility and driving to a second shift elsewhere, may be deductible. So may carrying bulky equipment that has to go with you, though that is uncommon for nurses.

Record the date, the facility names and addresses, the kilometres, the reason for the trip and whether the agency reimbursed any amount. Parking at a facility where you are working your shift generally follows the same logic as the travel itself.

• Travel between hospitals: what nurses can claim
• Can nurses claim parking on tax?

Agency payslips, allowances and reimbursements

Agency payslips can include different allowances, penalties or reimbursements across shifts and clients. Save payslips and check your income statement in myGov so the income on your return matches what was reported.

Allowances you receive are generally assessable income, and an allowance does not automatically mean you can claim a deduction. If the agency reimbursed an expense, do not claim that same cost again.

Agency nurse tax records checklist

• Agency booking confirmations and shift rosters.
• Facility names, addresses and work location notes.
• Payslips and income statements showing allowances, penalties or reimbursements.
• Uniform, protective clothing, footwear and laundry records.
• Equipment, CPD, union and AHPRA receipts or annual statements.
• A phone and internet work-use diary.
• A travel log for trips between work locations, plus parking and toll receipts.

Common questions

What can agency nurses claim on tax?

Agency nurses may be able to claim a compulsory uniform, protective clothing and footwear, laundry, equipment, AHPRA renewals, union fees, CPD, the work-related share of phone and internet costs, and some travel between work locations, provided they paid for the expense, were not reimbursed and have records.

Are agency nurse travel expenses deductible?

Travel directly between two work locations on the same day may be deductible, but ordinary travel from home to a facility is usually private, even when the facility changes. Keep a log of dates, locations, kilometres and reimbursements.

Can agency nurses claim phone bills?

Agency nurses can generally claim the work-related portion of phone and internet costs used for shift offers, agency apps, rosters and work communication. A four-week diary is a practical way to support the percentage.

What records should agency nurses keep?

Keep rosters, agency confirmations, facility addresses, payslips, receipts, reimbursement details and a travel log. Records generally need to be kept for five years from when you lodge.