Nurse tax guides

Plain-English guides to the deductions, allowances and records that come up on Australian nurse and healthcare tax returns.

These guides are general information, not personal tax advice. A work-related deduction generally needs to have been paid by you and not reimbursed, to relate directly to earning your income, and to be supported by records.

Written by Garry Angus, Registered Tax Agent, and checked against the ATO nurses and midwives occupation guide.

Pillar guide


  • Common nurse tax deductions

    The starting point: uniforms and laundry, registration and union fees, equipment, CPD, phone and internet, and what records the ATO expects for each.

Income and allowances


  • Shift work, overtime and allowances

    How penalties, overtime and allowances are treated at tax time, and why your roster is one of the most useful records you can keep.

  • Meal allowance deductions

    When an overtime meal can be claimed, when a meal stays private, and what a genuine overtime meal allowance actually changes.

Before you lodge


  • 5 tax mistakes nurses make

    The claims that most often go wrong on nurse returns, and what to do differently before you lodge.

By career stage


  • Graduate nurse tax checklist

    A first-return walkthrough for new grads: what to gather, what is commonly missed, and what a graduate year changes.

By specialty


  • Tax tips for ICU nurses

    Specialist equipment, critical care training and intense rosters — the deduction areas that come up most in intensive care.

  • Tax tips for agency nurses

    Working across multiple sites and employers, and the record-keeping that agency work makes necessary.

  • Agency nurse tax deductions

    Deduction categories that apply to agency and casual nursing work.

Rather have someone go through it with you?

Upload your documents for an Express Tax return, or book a time to talk through rosters, allowances and deductions in your situation.

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