Nurses and midwives in Australia can claim a range of work-related expenses that significantly reduce their tax bill. The most valuable deductions are typically AHPRA registration fees, union membership, CPD courses, and occupation-specific clothing. Every claim requires substantiation — keep receipts and records throughout the year.
AHPRA and Professional Registration
AHPRA registration fees are fully deductible. Nursing and midwifery registration with the Australian Health Practitioner Regulation Agency is a mandatory condition of practice — making the fee a direct cost of earning income.
Also deductible:
- Specialty endorsement fees (e.g., nurse practitioner endorsement)
- Re-registration or reinstatement fees
- State-based regulatory fees where applicable
Union and Professional Association Fees
- Australian Nursing and Midwifery Federation (ANMF) fees — fully deductible
- Australian College of Nursing (ACN) membership — deductible
- ACORN (perioperative nurses) membership — deductible
- Australian College of Midwives — deductible
- Any other professional body directly relevant to your current nursing or midwifery role
Uniform and Protective Clothing
Nursing-specific clothing that is occupationally distinctive is deductible:
- Hospital scrubs purchased by you (not provided by employer)
- Nursing-specific shoes required by your employer
- Compression stockings required as part of your uniform
- Protective equipment: gloves, masks (if purchased out of pocket)
- Theatre gowns or sterile attire (if personally purchased)
Laundry: $1 per load (work clothing only) or $0.50 per load if washed with personal items. Without receipts, claim up to $150/year. Above $150, written evidence required.
General clothing — even if worn only to work — is not deductible.
Self-Education and CPD
CPD is mandatory for AHPRA registration renewal. Deductible courses and materials must be directly related to your current nursing or midwifery role:
| Expense | Deductible? |
|---|---|
| CPD course registration fees | Yes |
| Conference registration (nursing/midwifery) | Yes |
| Nursing textbooks relevant to current specialty | Yes |
| Nursing journals and professional publications | Yes |
| Postgraduate nursing study in your current clinical area | Potentially yes — complex, seek advice |
| Study for a new health profession (e.g., medicine, physiotherapy) | No |
Equipment and Supplies
Items personally purchased for work are deductible:
- Stethoscope — fully deductible (keep receipt; items over $300 may need to be depreciated)
- Fob watch / nursing watch
- Medical scissors, bandage scissors
- Penlights, reflex hammers, other assessment tools
- Clinical resource books
Under $300: Claim in full in year of purchase (if primarily for work use). $300 or more: Depreciate over effective life at work-use proportion.
Home Office
If you complete documentation, patient assessments, or study from home:
- Claim 67c/hour (fixed rate method) for hours worked from home
- Keep a diary or log of WFH hours throughout the year
- Depreciation on work computer/laptop claimed separately
Phone and Internet
- Work proportion of mobile phone and internet bill
- Use a 4-week representative diary of work vs personal use
- If using the WFH fixed rate method, do not double-count phone/internet
What Nurses Cannot Claim
- Normal commute from home to hospital or clinic
- Gym membership (general fitness — not deductible even for physically demanding roles)
- Meals consumed during a shift
- Vaccination costs (unless paid out of pocket and required by employer — potentially deductible)
Frequently Asked Questions
Can a nurse deduct the cost of a vaccination required for work? If your employer requires specific vaccinations (flu, COVID, hepatitis B) and you paid for them yourself without reimbursement, the cost may be deductible. Obtain the receipt and document the employer requirement.
Can I claim a nursing bag or backpack? Yes — if it is used to carry work-related items and has minimal personal use.
I work across two hospitals. Can I claim travel between them? Yes — travel directly between two separate workplaces on the same day is deductible. Keep a travel diary noting the date, locations, and distance.
My employer provides scrubs. Can I still claim my own? If your employer provides scrubs and you do not purchase additional work clothing, there is no deductible clothing expense. You can only claim clothing you personally purchased.
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.