Nurses and midwives can claim a range of work-related expenses on their tax return that many people overlook. AHPRA registration fees, uniform costs, CPD expenses, and stethoscopes are among the most valuable deductions available. Below is a practical guide to what nurses employed in Australian hospitals and healthcare settings can typically claim.
Remember: Every claim requires a record. Keep receipts, invoices, and a written log of expenses throughout the year — the ATO can request substantiation for any claim.
Mandatory Professional Registration — AHPRA
Your AHPRA registration fee is fully tax deductible. AHPRA (Australian Health Practitioner Regulation Agency) registration is mandatory to practise as a registered nurse or midwife, making it a directly work-related expense.
Also deductible: specialty registration fees, endorsement fees (e.g., nurse practitioner endorsement), and any renewal or reinstatement fees.
Uniform and Protective Clothing
Nurses’ uniforms are generally not ordinary clothing — they are occupation-specific, distinctive, and required by the employer. Costs of purchase, laundering, and repair are deductible.
| Item | Deductible? |
|---|---|
| Hospital-issued scrubs (purchased by you) | Yes |
| Nursing-specific shoes (required by employer) | Yes — portion used for work |
| Compression stockings required by employer | Yes |
| Ordinary shoes, street clothes | No |
| Protective equipment (gloves, masks — out of pocket) | Yes |
For laundry, the ATO allows a claim of $1 per load for work clothing (or $0.50 if mixed with personal items), without receipts, up to a maximum of $150 per year. Above $150, you need written evidence.
Self-Education and CPD
Continuing Professional Development (CPD) is mandatory for nursing registration renewal. Costs directly related to maintaining your registration and skills in your current role are deductible:
- CPD course registration fees
- CPD conference attendance fees
- Textbooks and nursing reference materials
- Nursing journals and professional publications (proportion relevant to current role)
- Study materials for postgraduate courses in the field you currently work (e.g., a nurse in ICU studying critical care nursing)
Not deductible: A course that qualifies you for a new profession or significantly changes your work (e.g., a nurse studying to become a doctor — this prepares for a different career).
Professional Association and Union Fees
- ANMF (Australian Nursing and Midwifery Federation) membership fees — fully deductible
- ACORN, ACMHN, or other nursing association fees — deductible
- Any professional society membership fees relevant to your specialty
Equipment and Supplies
Stethoscopes, blood pressure cuffs, nursing scissors, penlights, and similar tools are deductible to the extent they are used for work.
| Item | Notes |
|---|---|
| Stethoscope | Deductible — keep receipt |
| Nursing watch / fob watch | Deductible for clinical use |
| Small medical equipment (own purchase) | Deductible |
| Items under $300 | Claimed in full in the year of purchase |
| Items $300+ | Depreciated over useful life |
Home Office and Phone
If you do shift scheduling, rostering correspondence, patient documentation, or education from home:
- Home office: 67c/hour fixed rate for hours worked at home (requires a diary or log)
- Phone: Work proportion of your monthly bill, based on a 4-week representative sample
Work-Related Travel
- Travelling between two separate workplaces (e.g., two different hospitals on the same day) — deductible
- Travelling from home to your normal workplace — not deductible (this is private travel)
- Travelling to a CPD conference — the work portion is deductible
Shift Allowances and Overtime
Shift allowances, overtime, and penalty rates are assessable income — they are added to your gross income on your income statement. They are not separately deducted, but they affect the total income on which your deductions are calculated.
What Nurses Cannot Claim
- Normal commute from home to work
- Meals eaten during a shift (unless working away from home overnight)
- Gym or fitness expenses (even if maintaining fitness for a physically demanding job)
- Cosmetics, skincare, or haircuts
Frequently Asked Questions
Can I claim the cost of a vaccination required for work (e.g., flu vaccination)? If the vaccination is required as a condition of your employment and you paid for it yourself, it is deductible. Vaccinations provided free by your employer are not a deductible expense for you.
Can I claim self-education expenses if I am studying for my postgraduate nursing degree? If the degree is in the same field as your current employment (e.g., a clinical nurse studying for a Master of Nursing in your specialty), there is a reasonable argument for deductibility of tuition fees and study materials. If the degree would qualify you for a new profession, it is generally not deductible. This area is complex — consult a tax agent.
Is the cost of renewing my First Aid certificate deductible? Yes, if First Aid certification is required for your role.
Can I claim for a nursing bag or work backpack? Yes, if it is used to carry work-specific items and not used for personal purposes.
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.