Doctors in Australia can claim a significant range of work-related expenses. The most valuable deductions — particularly for specialists and GPs in private practice — typically include AHPRA registration, medical indemnity insurance, professional memberships, CPD, and vehicle costs between patient locations. Whether employed or running a practice, the categories below apply.
AHPRA Registration
Medical registration with the Australian Health Practitioner Regulation Agency is mandatory for practising doctors. The annual registration fee is fully deductible as a direct cost of earning income.
Also deductible:
- Specialist college registration or fellowship fees (if a condition of practice)
- State-based fees where applicable
Medical Indemnity Insurance
Medical indemnity insurance (also called medical defence insurance) is one of the highest-value deductions for many doctors:
- MDA National premiums — deductible
- MIPS (Medical Indemnity Protection Society) premiums — deductible
- Avant premiums — deductible
- Any insurer providing professional indemnity for medical practice
For specialists in high-risk areas, annual premiums can exceed $20,000 — this is a significant deduction.
AMA and College Membership Fees
- AMA (Australian Medical Association) membership — deductible (professional association directly related to medical practice)
- Specialist college annual subscriptions and fees — deductible if relevant to current practice:
- RACGP (GPs)
- RACP (physicians)
- RACS (surgeons)
- RANZCOG (O&G)
- RANZCP (psychiatry)
- Other specialist colleges
- Hospital-specific credentialling fees — deductible
CPD and Continuing Education
Medical registration requires ongoing CPD. Deductible where directly related to current clinical practice:
- Conference registration fees (national and international — domestic portion fully deductible; international travel and conferences are complex, seek advice)
- Medical journals and clinical publications
- Online CPD platform subscriptions
- Clinical skills courses and workshops
- CPD tracking software
International conference travel: The cost of travel, accommodation, and registration for international medical conferences may be partially deductible, but must be genuinely primarily for CPD rather than tourism. The ATO scrutinises these claims — detailed records are essential.
Equipment and Clinical Tools
- Stethoscope, sphygmomanometer, otoscope, ophthalmoscope
- Diagnostic equipment purchased personally
- Medical bag and carrying cases
- White coats or medical uniforms (if occupationally distinctive and purchased by you)
Under $300 with primarily work use: Claim in full. $300 or more: Depreciate over effective life.
Vehicle Deductions Between Patients
Travel between separate workplaces (e.g., hospital and private rooms) on the same day is deductible:
- GP travelling between multiple clinic locations — deductible
- Specialist travelling from hospital to private consulting rooms — deductible
- Travel to nursing homes for patient rounds — deductible
- Home visits (directly from clinic to patient’s home and back to clinic) — deductible
Travel from home to first workplace and home from last workplace is not deductible (ordinary commute).
Use the logbook method for maximum deduction on high work-use vehicles, or cents per km (88c/km, up to 5,000 km) for occasional work travel.
Home Office
Doctors who undertake administrative work, research, or telehealth from home may claim:
- 67c/hour fixed rate for home office hours
- Work proportion of internet and phone
- Work proportion of depreciation on home computer/equipment
What Doctors Cannot Claim
- Meals during shift or clinic hours
- Gym membership (general health and wellbeing)
- Initial medical degree costs
- Personal travel that coincides with a conference
Frequently Asked Questions
I work as a locum doctor. What can I claim? Locum doctors may be sole traders or employees depending on how they are engaged. As a sole trader, broader business deductions apply (home office, vehicle, all running costs of the practice). As an employee, work-related expense rules apply. The distinction matters — seek advice on your employment status.
Can I deduct international conference costs? Potentially, but only the CPD-related portion. If you attend a conference that is genuinely primarily professional in nature, the registration fee and reasonable travel and accommodation may be deductible. The personal holiday component is not.
My practice pays my AHPRA registration. Can I still claim it? No. If the expense is reimbursed by your employer or practice, you cannot also claim it personally.
Are medical indemnity premiums deductible for hospital-employed doctors? Yes — even as an employee, if you personally pay the indemnity premium as a condition of your employment (and are not reimbursed), it is deductible.
This article provides general tax information. For advice tailored to your situation, speak with a registered tax agent. Find one through the Tax Practitioners Board register.