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: tax tips for agency nurses
Agency nurses often need stronger location and roster records. Start with the video, then use the checklist below.
Track every facility and shift
Agency nurses may work across hospitals, aged care homes, clinics and short-notice placements. Keep rosters, agency confirmations and facility addresses together.
Those records help explain travel, parking, phone use, uniforms and whether an expense relates to earning your income.
Do not assume all travel is deductible
Travel from home to a regular workplace is usually private. Agency arrangements can be fact-specific, especially when locations change.
If you travel between facilities during the same day or carry required equipment, keep a log with the reason for the trip and the work location details.
Keep agency payslips and allowance details
Agency payslips can include different allowances, penalties or reimbursements across shifts. Save payslips and income statements so your tax return matches what was reported.
If you were reimbursed for an expense, avoid claiming that same cost again.
Claim only the work-related portion
Phone, internet, bags, stationery and equipment can have mixed use. Agency nurses should keep a reasonable work-use percentage rather than claiming the whole cost by default.
A four-week diary can be useful for phone and internet claims where the pattern is regular enough to represent the year.
Agency nurse tax records checklist
- Agency booking confirmations and shift rosters.
- Facility addresses and work location notes.
- Payslips showing allowances, penalties or reimbursements.
- Uniform, protective clothing and laundry receipts.
- Equipment, CPD, union and AHPRA receipts.
- Phone, internet and travel work-use records.
Common questions
Can agency nurses claim travel between facilities?
Travel between work locations during the same workday may be deductible in some circumstances. Home-to-work travel is usually private, so records matter.
Can agency nurses claim uniforms?
Agency nurses may be able to claim compulsory uniforms, scrubs or protective clothing where the item meets deduction rules and is not reimbursed.
What records should agency nurses keep?
Keep rosters, agency confirmations, facility addresses, payslips, receipts, reimbursements and travel logs.
Agency nursing records all over the place?
Send your rosters, payslips and receipts through NursesTax and we can help sort the work-related claims.
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