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: 5 tax mistakes nurses make
This short video highlights common nurse tax traps, then the article below expands each point into a practical checklist.
1. Claiming without a clear work connection
A deduction needs to connect directly to earning your nursing income. If an expense is partly private and partly work-related, only the work-related portion should be claimed.
This is especially important for phone, internet, shoes, bags, study, stationery and equipment that may also be used outside work.
2. Treating all clothing as deductible
Compulsory uniforms, protective clothing and occupation-specific items may be deductible, but ordinary clothing is usually private even when worn at work.
Keep invoices for scrubs, uniform pieces, protective footwear and laundry costs so the claim is easy to explain if reviewed.
3. Missing registration, union and CPD records
Nurses often pay for AHPRA registration, union membership, professional associations, conferences or CPD. These may be claimable when they relate to your current nursing work.
The mistake is not the expense itself; it is losing the receipt, certificate or payment confirmation before tax time.
4. Overclaiming travel and meals
Normal home-to-work travel is usually private. Normal meals during a standard shift are also usually private.
Travel between workplaces in the same day, certain agency-nursing trips and overtime meal situations can be more nuanced, so record the date, location, roster and reason.
5. Forgetting reimbursements and allowances
If your employer reimburses an expense, you generally should not claim it again. Allowances may also need to be declared, but receiving an allowance does not automatically make the related expense deductible.
Match payslips, income statements, rosters and receipts before lodging so your return tells one clean story.
Quick nurse tax checklist
- Keep receipts for work-related expenses as you go.
- Separate private and work-use portions for shared items.
- Save rosters for travel, meal and allowance context.
- Check employer reimbursements before claiming.
- Ask a registered tax agent if a claim depends on your roster or workplace facts.
Common questions
Can nurses claim scrubs on tax?
Nurses may be able to claim compulsory uniforms, occupation-specific clothing or protective clothing, but ordinary clothing is generally private.
Can nurses claim travel to work?
Ordinary home-to-work travel is usually private. Travel between work locations during the same workday may be deductible in some circumstances.
What is the biggest nurse tax mistake?
A common mistake is claiming an expense without records or without separating the work-related portion from private use.
Want a cleaner nurse tax return?
NursesTax can help review your deductions, records, allowances and nursing-specific claims before lodging.
Ask a nurse tax question