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: graduate nurse tax checklist
Use the video as the quick version, then work through the checklist below before you lodge.
Set up a tax folder from day one
Graduate nurses often miss deductions because receipts are scattered across emails, screenshots, bank apps and paper dockets.
Create one folder for AHPRA, uniform, CPD, equipment, union, rosters and phone records. A small habit now can save a lot of tax-time detective work.
Common graduate nurse records to keep
- AHPRA registration and renewal receipts.
- Union or professional association membership statements.
- Uniform, scrub, protective clothing and laundry records.
- Nursing shoes or protective footwear receipts where relevant.
- Stethoscope, watch, stationery and occupation-specific equipment receipts.
- CPD, clinical training and conference records connected to your current role.
- Phone and internet work-use notes for rosters, employer apps and work communication.
Know the difference between study and CPD
Training that maintains or improves skills for your current nursing role may be treated differently from study that qualifies you for a new role.
If you are moving from graduate nurse to a different speciality or qualification, get advice before assuming the full cost is deductible.
Be careful with first-year travel claims
Travel from home to your regular hospital, ward, clinic or aged care workplace is usually private. Early starts, late finishes and long shifts do not automatically change that.
If you travel between work locations during the same day, keep a simple log with dates, locations, kilometres and why the trip was required.
Check allowances before claiming expenses
Graduate nurse payslips may include penalties, overtime, laundry or other allowances. These amounts usually need to be considered in your return.
Receiving an allowance does not automatically mean you can claim a deduction. The expense still needs to be incurred, work-related and supported.
Common questions
Can graduate nurses claim AHPRA registration?
AHPRA registration may be deductible where it is required for your current nursing work. Keep your receipt or renewal confirmation.
Can graduate nurses claim their first stethoscope?
A stethoscope may be claimable where it is used for your nursing duties. If it is also used privately, claim only the work-related portion.
What records should a new nurse keep?
Keep receipts, rosters, payslips, allowance details, CPD records, membership statements and usage notes for phone or internet claims.
First nurse tax return?
Send your records through Express Tax or ask our team what to prepare before lodging.
Start Express Tax