Midwife tax deductions Australia

What can midwives claim on tax?

Midwives employed by a hospital or health service can claim the same work-related deductions as nurses, because the ATO covers both professions in its nurses and midwives occupation guide. Common claims are NMBA registration renewal, ACM and union fees, CPD, compulsory uniforms and protective footwear, equipment, the work share of your phone, and some work travel.

Every claim must pass the ATO's three golden rules. You spent the money and weren't reimbursed, the expense relates directly to earning your income, and you have a record to prove it. This guide covers employed midwives. If you practise privately as a self-employed midwife, see the private practice section below, because different rules apply.

NMBA registration, ACM and union fees

You can claim the cost of renewing your registration with the Nursing and Midwifery Board of Australia (paid through AHPRA) if you need it for your current job. The ATO says the cost of your first registration isn't deductible, because it lets you start working rather than being incurred while earning your income. If you hold dual registration as a nurse and midwife, the renewal is deductible where you need that registration for your current work.

Membership of the Australian College of Midwives (ACM) and union fees, such as ANMF membership, are deductible as union and professional association fees. If union fees come out of your pay, your income statement may show the total, and the ATO accepts that as your evidence.

• Is AHPRA registration tax deductible?

CPD and training

The NMBA requires CPD every year. CPD you pay for yourself is deductible when, at the time you pay, it maintains or improves the skills you need for your current midwifery duties, or is likely to increase your income from your current job. Examples include courses on fetal surveillance, neonatal resuscitation, breastfeeding support or perinatal mental health, and midwifery conferences.

Study that qualifies you for a new job doesn't count. The ATO's own example is a registered nurse working in aged care who studies midwifery to move into a new role. She can't claim it, because the study has little connection to her current duties. If you are a registered nurse already working in maternity, the answer may differ, so check before claiming.

Travel from work or home to a CPD venue, and parking there, can be claimed as part of a work-related trip.

• CPD and training deductions for nurses

Uniforms, protective footwear and equipment

A compulsory uniform that identifies your employer, and protective clothing such as non-slip shoes, can be claimed, along with the cost of washing them. Plain pants, shirts or ordinary black shoes are conventional clothing, even if your employer requires them.

Equipment is often a bigger claim for midwives. The ATO gives the example of a midwife who buys a kit containing a stethoscope, sphygmomanometer, fob watch, foetal stethoscope, measuring tape and scissors for $120. She uses it only at work, so she can claim the full cost that year. Items costing more than $300 are claimed over their effective life instead of all at once.

Caseload and community midwives travelling between homes

Driving from home to your regular hospital is private. The ATO uses a midwife driving to her local hospital each day as its example. Caseload, continuity-of-care and community midwives often do something different, and the ATO guide says you can claim car expenses when you drive:

• from home directly to an alternative workplace, such as a woman's home for an antenatal or postnatal visit
• between alternative workplaces on the same day, such as one client home to the next
• between the hospital or clinic and client homes during your working day.

Keeping car records for home visits

Keep a trip record for every visit: date, start and end address, kilometres and purpose. The cents per kilometre method needs a record showing how you worked out your work kilometres, and it is capped at 5,000 km a year. If you drive a lot for work, the logbook method may suit you better, but it needs a valid logbook and receipts for all car expenses. If your car is on a novated lease, you can't claim car expenses for it, but you can claim parking and tolls you pay on work trips.

A client home you visit every day for a long period could start to look like a regular workplace. If your pattern of visits is unusual, get advice before you claim.

On-call midwives: call-outs and phone use

Being called in from home to the hospital where you usually work is generally private travel, even in the middle of the night. The ATO's example is a registered nurse on standby who is called in to cover a shift. Her trip from home to the hospital is private, even outside normal hours or with no public transport. An on-call allowance is taxable income and doesn't come with a deduction.

It can be different when you are called straight from home to a woman's home, because that may be travel to an alternative workplace. It depends on your arrangement and where your regular workplace is. Record each call-out and get advice before claiming. There is also a narrow exception for people whose work genuinely starts at home. It rarely applies to on-call midwives, so don't rely on it without advice.

If you use your own phone for on-call contact, you can claim the work share. The ATO's example is a nurse unit manager on call who highlights a month of work calls on an itemised bill and claims that percentage of his plan. If your work use is incidental and your total claim is $50 or less, you don't need records. Above that, you need the bill and a usage record.

Privately practising midwives run a business

If you work as a self-employed or privately practising midwife, for example attending home births under your own ABN, you are running a business. You report business income and business expenses rather than employee work expenses. The employee rules in this guide, including the car travel examples, don't simply carry over.

Business returns bring their own record-keeping, and questions such as PAYG instalments, your own super contributions and how to treat vehicle, equipment and insurance costs. If you have private practice income, or a mix of employment and private work, book an appointment so it is set up correctly from the start.

Records to keep, and common mistakes

If your total work-related claims are more than $300, you need written evidence for all of them, and you must always be able to show how you worked out each amount. Keep records for five years from when you lodge. Keep your AHPRA renewal invoice, ACM and union statements, CPD receipts and certificates, uniform and equipment receipts, a trip log for home visits and call-outs, and a four-week phone usage record.

The mistakes we see most often are claiming everyday travel to the hospital, claiming the first-time registration fee, claiming study for a new role, claiming plain black clothing, and using employee rules for private practice income.

• Nurse tax deductions 2025–26: the full guide
• Travel between hospitals: what nurses can claim

Common questions

Is the ACM membership fee tax deductible?

Generally yes, for an employed midwife who pays it personally. The ATO lets you claim union and professional association fees related to your work, as long as your employer didn't pay or reimburse them.

Can a student midwife claim their university fees?

Usually not while studying to become a midwife, because the study is to get a new job. HECS-HELP fees and HELP repayments are not deductible.

Can I claim midwifery textbooks and journals?

Textbooks, journals and other professional publications are deductible where the content relates directly to your current midwifery work. Claim only the work share if you also use them privately.

Is my on-call allowance taxed?

Yes. The ATO treats an on-call allowance as income that compensates you for being available. It must be included in your return, and it doesn't make your travel to the hospital deductible.