Common nurse tax deductions in Australia

This guide is general information only. A deduction must be connected to earning your income, not reimbursed by your employer, and supported by records where required.

Scrubs, uniforms, protective clothing and laundry

Nurses may be able to claim compulsory and distinctive uniforms, scrubs, protective clothing and laundry costs where the clothing is used for work and meets ATO rules. Ordinary clothing is usually private, even if it is worn at work.

Nursing shoes and occupation-specific equipment

Occupation-specific protective footwear and equipment may be deductible where it is required for your nursing duties. Common examples can include stethoscopes, watches, thermometers, stationery, reference materials and work equipment used in your role.

AHPRA, union fees and professional memberships

AHPRA registration, union fees and professional association memberships can often be claimable where they relate to your current work as a nurse, midwife or healthcare worker. Keep receipts or membership statements with your tax records.

CPD, training and self-education

CPD courses, conferences, clinical updates and self-education may be deductible when they maintain or improve the skills used in your current role. Training for a new unrelated job is usually treated differently.

Phone, internet and work administration

If you use your personal phone or internet for rosters, employer systems, professional development, patient notes or work communication, you may be able to claim the work-use portion. Keep a reasonable record of work use.

Travel between work locations

Travel between hospitals, clinics, aged care facilities or patient homes during the same workday may be deductible in some circumstances. Normal travel from home to your regular workplace is usually private and not deductible.

What nurses usually cannot claim

• Ordinary clothing, even if your employer expects neat presentation.
• Normal meals, coffee or snacks during ordinary shifts.
• Commuting between home and your regular workplace.
• Costs reimbursed by your employer.
• Private grooming, cosmetics or general fitness costs.

Records to keep

Keep receipts, invoices, registration confirmations, CPD certificates, rosters, travel logs and phone or internet usage evidence. Clear records make it easier to lodge accurately and support your claims if the ATO asks questions.