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 ICU nurses
The video covers the essentials; the guide below expands the record-keeping points for ICU nurses.
Uniforms, scrubs and protective clothing
ICU nurses may have strict uniform, hygiene and protective clothing requirements. Keep receipts for compulsory uniforms, scrubs, protective clothing and occupation-specific footwear.
Ordinary clothing remains private even if you only wear it to work, so describe what the item is and why it is required for nursing duties.
Clinical equipment and small tools
Items such as stethoscopes, nursing watches, pens, notebooks, reference cards, penlights or other work tools may be deductible when used for your ICU role.
If equipment is used across work and private study or another job, keep a reasonable basis for the work-use percentage.
CPD and specialist ICU education
ICU nurses often complete CPD, advanced life support, ventilation, critical care and other clinical training. Training may be deductible when it maintains or improves skills used in your current role.
Keep course invoices, certificates, agendas and notes showing how the training relates to your ICU nursing duties.
Shift work, overtime and meal claims
Penalties and overtime are usually income. Meal deductions depend on the facts, including whether you received a genuine overtime meal allowance and bought a meal while working overtime.
Rosters are powerful records for ICU nurses because they support shift timing, overtime context and why an expense was incurred.
Phone, internet and employer systems
If you use your personal phone or internet for rosters, hospital systems, training, availability, work messages or professional updates, claim only the work-related portion.
A short usage diary can help support the percentage used in your return.
Common questions
Can ICU nurses claim specialist training?
Specialist ICU training may be deductible when it maintains or improves skills used in your current nursing role. Training for a new role can be treated differently.
Can ICU nurses claim overtime meals?
Normal meals are private. Overtime meal claims depend on the allowance, the overtime worked, the expense incurred and the records kept.
What records help ICU nurses at tax time?
Keep rosters, payslips, receipts, CPD certificates, equipment invoices and notes for phone, internet or travel work-use percentages.
Have ICU rosters and CPD claims?
NursesTax can help connect your records to the right work-related deduction categories.
Ask a nurse tax question