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 deduction guide or ask a registered tax agent before lodging.
Understand what your payslip is showing
Shift penalties, overtime, higher duties and allowances are usually included in your income statement. They need to be declared, but they do not automatically create a deduction.
Use payslips and rosters together. The payslip shows what you were paid, while the roster helps explain when and why an expense was incurred.
Overtime meals and long shifts
Normal meals during ordinary shifts are usually private. Overtime meal claims need the right circumstances, such as a genuine overtime meal allowance and a meal bought while working overtime.
Keep receipts or a short diary note if your rostering pattern makes receipts hard to manage.
Travel between hospitals, clinics and patient sites
Travel between workplaces during the same day may be deductible in some circumstances. Travel from home to your regular workplace is usually private, even when the shift starts very early or finishes late.
Agency nurses and community health workers should keep clear notes of locations, dates and why each trip was work-related.
Phone, internet and rostering apps
If you use your own phone or internet for rosters, employer apps, training, availability, patient-related administration or workplace communication, claim only the work-use portion. A four-week usage record can help support the percentage.
Records to keep
- Rosters, shift schedules and overtime approvals.
- Payslips showing allowances or penalties.
- Receipts for eligible meals, parking, training or equipment.
- Travel logs for work-to-work travel.
- Phone and internet usage records.
Common questions
Are nurse shift penalties taxable?
Yes. Shift penalties and overtime payments are generally income and should be included in your tax return.
Can nurses claim meals on night shift?
Ordinary meals are usually private. Overtime meal claims depend on the allowance, the overtime worked and records kept.
Can agency nurses claim travel?
Some travel between work locations may be deductible. Home-to-work travel is usually private, so records and facts matter.
Need help with nurse shift-work claims?
NursesTax can help review your rosters, allowances and work-related records before lodgement.
Ask a nurse tax question