Who This Guide Is For
If you work as a registered nurse, enrolled nurse, midwife, paramedic, physiotherapist, occupational therapist, radiographer, or other allied health professional, this guide explains every tax deduction available to you in FY2025–26.
Healthcare workers face specific ATO (ATO guidelines) rules for their profession — knowing what applies to your role and keeping the right records makes claiming what you're eligible for straightforward.
What Healthcare Workers Can Claim
1. Uniforms and Protective Clothing
You can claim the cost of buying, repairing, and laundering occupation-specific clothing:
- Nursing scrubs and uniforms (must be distinct — not plain shirts or trousers)
- Non-slip work shoes worn only at work
- Compression stockings required for clinical work
- Gloves, masks, and other protective equipment you purchase yourself
ATO rule: Generic clothing (white polo shirts, black pants) is NOT deductible even if your employer requires it. The clothing must be clearly occupation-specific or protective.
Laundry deduction: If you wash your uniforms at home, you can claim without receipts up to $150/year:
- $1.00 per load if only work clothing
- $0.50 per load if mixed with personal items
2. Professional Registration and Licences
These are always deductible — no question:
- AHPRA (Australian Health Practitioner Regulation Agency) registration fee
- State nursing board fees or renewal fees
- Ambulance licence renewals (paramedics)
- Any mandatory re-certification fees
3. Union Dues and Professional Memberships
Fully deductible:
- Australian Nursing & Midwifery Federation (ANMF) membership
- Australian Physiotherapy Association (APA)
- Ambulance Employees Australia
- Any other professional association directly related to your work
4. Self-Education and Professional Development
You can claim education expenses that maintain or improve skills in your current role. This includes:
- Post-graduate nursing courses (Graduate Certificate in Critical Care, etc.)
- CPD (Continuing Professional Development) courses required by AHPRA
- First aid re-certification (if required by your employer)
- Conference registration fees and accommodation
- Textbooks, clinical reference books, and medical journals (even on Kindle)
- Online learning platforms with healthcare content (Ausmed, UpToDate subscriptions)
Note: You cannot claim for education to get your initial qualification (e.g., a nursing degree) — only for maintaining or upgrading existing skills.
5. Work Equipment You Buy Yourself
If your employer doesn't reimburse you:
- Stethoscopes — fully deductible in the year of purchase if under $300; depreciated over 3 years if $300+
- Blood pressure cuffs, pulse oximeters, thermometers
- Nursing scissors, pens, pocket reference cards
- Phone or tablet — the work-related portion (e.g., 60% if used 60% for work)
- Nursing watch/fob watch — deductible if required for clinical assessments
6. Work-Related Travel
- Travel between two separate workplaces on the same day (e.g., hospital to aged care facility)
- Travel to a client's location if you provide home visits
- Travel to conferences or mandatory training away from your usual workplace
⚠️ You cannot claim travel between home and your regular place of work. That's a private expense.
Method: 88 cents per kilometre (FY2025–26) using the cents-per-km method, or a logbook.
7. Working From Home
If you do admin, documentation, or telehealth consultations from home:
- Fixed Rate Method: 70 cents per hour (requires a diary/timesheet)
- Covers electricity, internet, stationery — but NOT depreciation of equipment
Common Mistakes Healthcare Workers Make
| Mistake | What to Do Instead |
|---|---|
| Claiming plain black work shoes | Only claim if they're clearly occupational safety footwear |
| Forgetting AHPRA renewal fees | Always deductible — even if paid in a lump sum |
| Missing out on scrub laundry | Claim up to $150/year without receipts |
| Not claiming union fees | 100% deductible — check your pay slips for deductions |
| Claiming education for initial qualification | Only post-qualification CPD is deductible |
Records You Need to Keep
- Receipts for all equipment, uniforms, and subscriptions
- Diary or app showing WFH hours (if claiming working from home)
- Logbook or diary for work-related travel (if > $300 claimed)
- AHPRA registration confirmation and fee notice
- Union/membership fee receipts or bank statements
Complex situation with multiple employers, agency shifts, or salary packaging? a registered tax agent (see the directory) Still unsure whether you need an agent? See our full decision guide.
Quick Checklist for Healthcare Workers
- AHPRA registration fee
- Union membership fees (ANMF, APA, etc.)
- Scrubs, uniforms, non-slip shoes
- Laundry of work uniforms (up to $150 without receipts)
- Stethoscope and clinical equipment
- CPD courses, textbooks, journal subscriptions
- Work-related travel (between workplaces or to clients)
- Phone/tablet work-use portion
- Working from home hours
*This guide provides general information only — not personal tax advice. For complex situations, consult a registered tax agent.*