Nurse Tax Deductions Australia (FY2025-26)
Welcome to your comprehensive ATO tax deduction guide for Nurses for the FY2025-26 tax year (1 July 2025 – 30 June 2026). This guide is specifically designed to help registered and enrolled nurses, midwives, and assistants in nursing maximise their tax refunds by understanding what work-related expenses they can legitimately claim. Nurses often incur significant out-of-pocket expenses for professional development, uniforms, tools, and travel necessary for their demanding roles. Typically, nurses can claim deductions for professional registrations, uniforms, specific work-related equipment, and expenses related to ongoing education. By keeping diligent records and understanding the ATO's requirements, you can significantly reduce your taxable income. This guide aims to demystify tax deductions, making it easier for you to claim what you're entitled to.
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What Nurses Can Claim
Professional Memberships
As a nurse, professional registration and memberships are essential for your employment and ongoing professional standing. These fees are generally tax deductible.
- AHPRA registration fee~$175/year
The annual fee paid to the Australian Health Practitioner Regulation Agency (AHPRA) to maintain your nursing registration is fully deductible.
Receipt required - Union fees
Fees paid to professional organisations like the Australian Nursing and Midwifery Federation (ANMF) are deductible as they relate directly to your employment.
Receipt required - Specialty nursing organisation fees
Membership fees for specialty organisations relevant to your nursing field (e.g., Australian College of Critical Care Nurses) are deductible if they support your work.
Receipt required
Uniform & Laundry
Expenses related to purchasing, repairing, and cleaning compulsory work uniforms are a common deduction for nurses, given the strict dress codes in healthcare.
- Compulsory uniform purchase/repair$80-$150 each
Costs to buy or repair items of clothing that are distinctive to your employer (e.g., logo, specific colours/styles) are deductible. This includes scrubs, tunics, and trousers.
Receipt required - Protective clothing
Deductions for items like non-slip nursing shoes, support stockings, or safety glasses required for your work are claimable.
Receipt required - Laundry expenses50c/load (up to $150 without receipts)
If you wash, dry, and iron your work uniform, you can claim 50 cents per load for work-specific items, or claim actual costs if over $150 and you keep records.
No receipt needed
Self-Education
Nurses are required to undertake continuous professional development, making self-education expenses a significant deduction category.
- CPD courses and seminars
Costs for courses, conferences, and seminars directly related to your current nursing duties, including registration fees and travel expenses (if applicable).
Receipt required - Tertiary education fees (HELP/HECS)
If a course leads to a formal qualification and directly improves your skills for your current job (e.g., Master of Nursing for a Clinical Nurse Specialist), fees (excluding HELP/HECS repayments) are deductible.
Receipt required - Textbooks and professional journals
The cost of textbooks, professional publications, and subscriptions to nursing journals relevant to your work and professional development.
Receipt required
Tools & Equipment
Many nurses purchase their own tools and equipment to perform their duties effectively, and these can often be claimed as deductions.
- Stethoscope
The cost of purchasing a stethoscope, which is a fundamental tool for most nurses, is deductible. If it costs over $300, it must be depreciated.
Receipt required - Medical reference books/apps
Purchases of medical reference books or subscriptions to professional apps used for clinical decision-making or learning are deductible.
Receipt required - Work bag/backpack
The cost of a bag used to carry work-related items, such as your stethoscope, paperwork, or personal devices, is deductible.
Receipt required
Vehicle & Travel
While regular travel from home to your primary workplace is generally not deductible, specific work-related travel is claimable by nurses.
- Travel between workplaces88c/km (up to 5,000km)
If you work at multiple locations for the same employer, or travel from one job to another, the cost of travel between these workplaces is deductible.
No receipt needed - Travel for conferences/training
Travel costs (e.g., flights, accommodation, car hire) to attend work-related conferences, seminars, or training away from your usual workplace are deductible.
Receipt required - Client visits (community nurses)88c/km (up to 5,000km)
Community nurses can claim travel expenses (e.g., kilometres, public transport) for visiting patients at different locations.
No receipt needed
Phone & Internet
If you use your personal phone or internet for work purposes, a portion of these expenses can be claimed as a deduction.
- Work-related phone usage
You can claim the work-related portion of your personal mobile phone bill. Keep a logbook for a representative four-week period to determine your percentage.
Receipt required - Work-related internet usage
Claim the work-related percentage of your home internet costs if you regularly use it for work purposes, such as professional development or administrative tasks.
Receipt required
Other Work-Related
This category covers various other work-related expenses specific to the nursing profession that don't fit neatly into other categories.
- First aid courses (if required)
If your employer requires you to hold a current first aid certificate and does not reimburse you, the cost of the course is deductible.
Receipt required - Police check/Working With Children Check
If you are required to pay for these checks for your employment and your employer does not reimburse you, the cost is deductible.
Receipt required - Donations to health charities (if related)
While general donations are not work-related, if you make a donation as part of a workplace fundraising activity for a registered charity directly linked to your profession, it may be deductible.
Receipt required
Special Situations for Nurses
Agency Nurses
If you work for an agency and move between various hospitals or clinics, all travel between these different workplaces is deductible. Keep meticulous records of your shifts and travel.
Nurses working from home (admin/telehealth)
If you perform administrative duties or telehealth consultations from home, you can claim home office expenses using the fixed rate of 70 cents per hour, or actual costs with detailed records.
Remote/Rural Nurses
Nurses working in remote or rural areas may have additional deductible travel and accommodation expenses for compulsory training or professional development if not covered by their employer. Ensure you have receipts for all claims.
Common Mistakes Nurses Make
| Mistake | What to do instead |
|---|---|
| Claiming travel from home to your regular workplace. | Travel from home to your primary workplace is generally considered private travel and is not deductible. Only travel between workplaces or for specific work duties away from your base is claimable. |
| Claiming the full cost of HECS/HELP repayments. | Only the upfront payment of tuition fees (if you're self-funding) or the portion of a course that directly improves your skills for your current job is deductible, not the repayment of a HECS/HELP loan. |
| Not keeping adequate records for laundry claims over $150. | While you can claim up to $150 for laundry without specific receipts, for claims exceeding this, you must keep records of the number of loads or actual expenses incurred. |
| Claiming items over $300 in full immediately. | For tools or equipment costing over $300 (e.g., an expensive stethoscope or medical device), you must claim depreciation over several years, not the full amount in one tax year. |
| Claiming personal care items as work-related. | Items like cosmetics, general personal hygiene products, or ordinary clothing (even if worn at work) are not deductible. Only specific protective or compulsory uniform items are claimable. |
How AusTax AI Helps Nurses Track These Year-Round
Tracking 25+ deductions across the financial year is the hard part. Here's how AusTax AI does it for you — every feature below is free, unlimited.
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Receipts stored securely with timestamps and category metadata. The ATO requires 5 years of records — done automatically.
Audit risk score
Before you click Lodge in myTax, see a confidence score for each claim. Catch over-claims and missed deductions in advance.
How to Claim These on myTax
To claim these expenses, lodge your tax return through ATO myTax. Each deduction goes into the matching section (Work-Related Expenses, Self-Education, Donations, etc.). For a step-by-step walkthrough of every myTax screen — from logging in to receiving your refund — see our complete lodgement guide.
Records to Keep
The ATO requires you to keep records for 5 years from your lodgement date. FY2025-26 receipts should be kept until 31 October 2031. Acceptable formats: original paper receipts, photos or scans (digital copies are accepted), bank or credit card statements, and logbooks for vehicle and WFH claims.
Frequently Asked Questions
Can I claim my nursing shoes?
Yes, if your nursing shoes are protective (e.g., non-slip) or form part of a compulsory uniform, they are deductible. Keep your receipt as proof of purchase.
I did some online professional development; can I claim it?
Absolutely. Fees for online courses, webinars, or subscriptions to professional development platforms directly related to your nursing role are deductible. Ensure you have proof of payment.
What if my employer reimburses me for an expense?
If your employer fully reimburses you for an expense, you cannot claim it as a deduction. You can only claim the portion of an expense for which you were not reimbursed.
How do I claim my phone and internet usage for work?
You need to determine the work-related percentage of your total usage. A common method is to keep a logbook for a four-week period, noting all work-related calls/data usage, then apply that percentage to your annual bill.
Do I need receipts for everything?
Generally, yes. For most expenses, you need to keep receipts, invoices, or other records. For claims under certain thresholds (like $150 for laundry or small amounts for meals), strict receipts might not be needed, but it's always best practice to keep them for everything.
Quick Checklist
- Gather all AHPRA registration and professional membership receipts for FY2025-26.
- Collect receipts for any compulsory uniforms, protective clothing, and nursing shoes purchased.
- Track and log all work-related laundry loads if claiming over $150.
- Keep records of all self-education expenses, including course fees, textbooks, and professional journals.
- Identify and gather receipts for work-related tools and equipment (e.g., stethoscope) purchased.
- Maintain a logbook for any work-related travel between workplaces or client visits.
- Calculate the work-related percentage of your mobile phone and home internet bills.
- Collect receipts for any other work-related expenses like required first aid courses or police checks.
- Review your payslips for any reimbursements received for work expenses.
- Organise all your records digitally or physically for easy access during tax time.
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Related Occupations
This list provides general guidance based on common deductions for this occupation. Your individual eligibility depends on your work duties and supporting evidence. AusTax AI is not a registered tax agent — for complex situations, consult a registered tax agent.