What you can claim.
AHPRA registration, union and professional fees
Your annual AHPRA registration fee is deductible — you can't legally work without it. The same goes for union fees such as the ANMF, and memberships of professional bodies like the Australian College of Nursing or Australian College of Midwives. These renewals usually show up on your bank statement, but keep the tax invoice or receipt with your records anyway.
Uniforms, scrubs, non-slip shoes and laundry
Compulsory uniforms, scrubs with your employer's logo, and protective items — non-slip nursing shoes, support stockings, safety glasses — are claimable, and so is the cost of washing them. The ATO accepts a reasonable laundry estimate for modest claims, but you'll need receipts for the garments themselves. Plain clothes you could wear anywhere don't qualify, even if your roster demands them.
Car travel between workplaces
Home to your regular hospital isn't claimable, but plenty of nursing travel is: driving between two workplaces on the same day, between sites for the same employer, or out to see patients in the community. Use the ATO's cents-per-kilometre method for smaller claims, or keep a logbook if you drive a lot for work — and record trips as they happen, not at tax time.
CPD, short courses and conferences
Mandatory CPD hours cost real money, and those costs are generally deductible — course fees, workshops, seminars, nursing journals and conference registration. Travel and accommodation to attend an interstate conference can form part of the claim too. Keep every tax invoice, plus a short note on how each activity relates to your current nursing or midwifery role.
Self-education and postgraduate study
A graduate certificate or postgraduate qualification — midwifery, mental health, intensive care, nurse practitioner — can be deductible when it maintains or improves the skills your current role uses, or is likely to increase your income from it. Study aimed at a different career generally isn't. Keep enrolment records and fee receipts, and choose 'Ask my accountant' if yours is borderline.
Fob watch, stethoscope and equipment
A fob watch, stethoscope, medical scissors, pen torch or the bag you carry them in — if you paid for it and it's for work, it's claimable. Lower-cost items can usually be claimed in full straight away; more expensive gear, like a laptop you use for rosters and CPD, is claimed over several years as depreciation. Keep receipts and note any private-use share.
Agency fees, police and working-with-children checks
Agency nurses can claim ongoing agency or commission fees paid to stay on the books. Renewing a police check or working-with-children check for your current job is deductible too — but the first check you paid for to land a new job usually isn't, because the expense came before the income. Keep payment confirmations, even for small amounts.
You generally can't claim: commuting and plain clothes
Driving from home to your regular hospital or clinic is a private cost — even for night shifts, on-call starts or suburbs with no public transport. Plain black pants and ordinary white sneakers aren't deductible either, whatever the dress code says, because they're conventional clothing. These two are among the most common problem claims the ATO sees from nurses.
Night-shift meals: usually not deductible
Buying dinner at 2am on shift feels like a work expense, but the ATO treats everyday meals as private, so there's generally no claim. The main exception is a genuine overtime meal allowance paid under your award and shown on your income statement — then a deduction for what you actually spent may be available. Keep receipts and check before claiming.
What to have ready.
- Income statement(s) from myGov — one for each employer or agency you worked through
- AHPRA renewal receipt and union or professional membership invoices
- Receipts for scrubs, shoes, equipment and course or conference fees
- A note of how often you wash your uniforms, for laundry claims
- Logbook or diary of work trips between workplaces or to community visits
- Payment confirmations for renewed police and working-with-children checks
Start your tax return.
Answer simple questions online — tick “Ask my accountant” on anything you’re unsure about. A real accountant reviews your return and emails you. Nothing is charged until your final fee is confirmed.
Start for $99Common questions.
How much can nurses claim on tax without receipts?
Less than the tea-room talk suggests. The ATO lets you make some small claims without full receipts, but you must actually have spent the money, be able to show how you worked the claim out, and connect it to your job — bank statements and diary notes help. There's no 'standard deduction everyone gets', and inflated no-receipt claims are a common reason nurses hear from the ATO.
Can I claim expenses my employer or agency reimbursed?
No. If you were reimbursed for a course, a check renewal or parking, the cost was ultimately your employer's, so there's nothing left to deduct. An allowance is different: it's paid as income on your income statement, and you can generally claim the related expenses you actually incurred. The two get confused constantly, so keep payslips showing what was paid and why.
Can I claim my nursing degree or postgraduate study?
The degree that got you into nursing generally isn't deductible — it came before the job. Study you complete while working as a nurse or midwife can be, if it maintains or improves the skills your current role needs, or is likely to lift your income in it. A postgraduate midwifery or clinical qualification often qualifies; a course to leave nursing doesn't. Keep enrolment and fee records.
How does MYIDTAX work, and what does it cost?
You answer plain-English questions online in about four minutes, ticking 'Ask my accountant' on anything you're unsure about — nothing is charged upfront. A real accountant reviews your answers and emails you with any follow-up questions and your final fee, starting from $99. Once you approve the fee by email, we send a secure Stripe invoice and lodge your return with the ATO.
This guide is general information only and doesn’t consider your personal circumstances — it isn’t tax advice. Eligibility rules, rates and thresholds change; your accountant confirms what applies to you before anything is lodged. Keep receipts for everything you claim.