This article is general information only. To claim a deduction, an expense must generally be paid by you, not reimbursed, directly connected to earning your income, and supported by records where required.
The short answer
Nurses usually cannot claim ordinary meals, coffee, snacks or drinks consumed during normal working hours. These costs are private living expenses, even if your roster is demanding or your employer pays a general meal allowance.
Overtime meals are different. If you receive a genuine overtime meal allowance under an award, enterprise agreement or industrial instrument, include that allowance as income, and buy and eat a meal while performing overtime, the meal expense may be deductible.
When an overtime meal claim can work
For a nurse, midwife or healthcare worker, an overtime meal claim normally needs each of these points to line up:
- You worked overtime and bought the meal during that overtime.
- You received a specific overtime meal allowance, not just ordinary wages or a rolled-in amount.
- The allowance is shown separately on your income statement or payslip and is included in your tax return.
- You were not reimbursed for the meal by your employer.
- You can show the shift, allowance and expense if the ATO asks.
Receipts and reasonable amounts
The ATO publishes reasonable overtime meal allowance amounts each income year. If you claim no more than the relevant reasonable amount for your income year and meet the allowance conditions, you may not need to keep receipts for that meal claim.
That does not mean you can claim an automatic amount. You still need to have actually incurred the expense and be able to show how the claim relates to your overtime work.
Common mistakes to avoid
- Claiming normal lunch or dinner during an ordinary shift.
- Claiming because the shift was long, without a genuine overtime meal allowance.
- Treating a payroll allowance as tax-free. Allowances generally need to be reported as income.
- Claiming reimbursed meals.
- Using the ATO reasonable amount without checking the correct income year.
Records nurses should keep
Keep payslips, income statements, rosters, timesheets, employer allowance details and meal receipts where available. If you claim using the reasonable amount method, keep enough evidence to show you worked overtime, received the allowance and bought the meal.
ATO sources
This guide follows ATO guidance on overtime meal expenses, meals and snacks, the nurses and midwives deduction guide, and TD 2026/4.
Common questions
Can nurses claim meals during a normal shift?
Usually no. Food, drinks and snacks during normal working hours are generally private expenses, even when a shift is long or busy.
When can an overtime meal be deductible?
An overtime meal may be deductible where you receive a genuine overtime meal allowance, include the allowance as income, buy and eat the meal while working overtime, and keep the required evidence.
Do nurses need receipts for overtime meal claims?
If you claim no more than the ATO reasonable amount and meet the allowance conditions, you may not need receipts, but you still need to show you worked overtime, received the allowance and incurred the expense.
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