These answers are general information, not advice about your own situation. Every deduction must be something you paid for and were not reimbursed, that relates directly to earning your income, and that you can support with records.
Frequently asked questions
Can nurses claim uniforms and scrubs?
Yes, if the uniform is compulsory — your employer strictly and consistently requires it, usually under a uniform policy — or the clothing is protective. Scrubs are not claimable just because nurses wear them: the ATO does not treat clothing worn across several professions as occupation-specific. Ordinary clothing is private, even if you only wear it to work.
Can nurses claim shoes?
Protective footwear such as non-slip nursing shoes can generally be claimed, as can shoes specified as part of a compulsory uniform. Ordinary shoes are private, however comfortable they are for a long shift.
Can nurses claim laundry?
You can claim the cost of washing a compulsory uniform or protective clothing, but not ordinary clothes. Keep a diary of loads so you can show how you calculated the claim.
Is AHPRA registration tax deductible?
Your annual NMBA registration renewal is deductible while you are working as a nurse or midwife. The fee for your first registration, paid to become eligible to work, generally is not.
Are union fees deductible?
Yes. ANMF and other union fees, and professional association fees, are deductible. If they come out of your pay, the total is usually on your income statement or annual membership statement.
Can nurses claim CPD and training?
Yes, when the course maintains or improves skills you use in your current role. Study for a different career is not deductible, and HECS-HELP repayments never are.
Can nurses claim parking?
Not at your usual workplace — hospital parking on a normal shift is private. Parking while travelling for work, such as at a second workplace during the same day, may be deductible. Parking fines never are.
Can nurses claim travel between hospitals?
Travel directly between two workplaces on the same day can be deductible, as can travel between patients' homes in community nursing. Driving between home and your usual workplace is private, including before an early shift or after a night shift.
Can agency nurses claim travel expenses?
The same rules apply: travel from home to whichever facility you are working at is usually private, but direct travel between two work locations on the same day may be deductible. Keep a log of facilities, dates, kilometres and any reimbursements.
Can nurses claim meals on night shift?
Generally no. Meals, coffee and snacks on a normal shift are private, day or night. An overtime meal can be claimed only in limited cases, generally where you received an overtime meal allowance under your award or agreement for that overtime.
Can nurses claim phone and internet?
You can claim the work-related share if you use your own phone or internet for rosters, shift offers, employer apps or work messages. Work out the percentage from a four-week diary of typical use rather than claiming the whole bill.
How does salary packaging affect a nurse's tax return?
Packaged amounts are not claimed again as deductions. A reportable fringe benefits amount on your income statement does not add to your income tax, but it counts in income tests such as the Medicare levy surcharge and HELP repayments.
What can't nurses claim?
Ordinary clothes and shoes, normal meals and coffee, travel between home and your usual workplace, parking at your usual workplace, anything your employer reimbursed, grooming and gym costs, fines, childcare, your first registration and study loan repayments.
Do I need receipts for everything?
If your total work-related expenses are more than $300 you need written evidence such as receipts. Below that you still need to be able to show how you worked out each claim. Keep records for five years from the date you lodge.
When is the 2025–26 tax return due?
If you lodge yourself, the 2025–26 return is due by 31 October 2026. If you are on a registered tax agent's client list before 31 October, a later due date usually applies under the agent's lodgment program.
How long does an ATO refund take?
The ATO usually processes returns lodged electronically within about two weeks. It can take longer if the ATO needs to check income or deductions, if you owe a debt the refund is applied to, or if information such as an income statement was not finalised when you lodged. NursesTax does not control ATO processing times.
Do you take your fee out of my refund?
No. Your refund is paid by the ATO directly into your nominated bank account, and our fee is charged separately, so you can see exactly what you received.
Is the tax agent fee deductible?
Yes. The fee you pay a registered tax agent to prepare and lodge your return is deductible in the income year you pay it, so the fee you pay this year goes on next year's return.
Can I lodge with NursesTax online?
Yes. Express Tax lets you upload your details and documents securely, and a registered tax agent prepares and lodges your return without you needing to come in.
When should I book an appointment instead?
Book a time with Garry if you salary package, have rental property, capital gains or business income, work as a locum or privately practising midwife, have several years of returns outstanding, or simply want to talk your claims through.
Question not answered here?
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