Tax deductions for nurses & midwives in Australia — the plain-English guide

Here's the thing nobody tells you: your accountant gets paid the same whether you claw back $500 or $5,000 — so most don't go hunting. The ATO says nurses and midwives leave money on the table every single year, usually on the same handful of claims. Below are the questions nurses actually google, answered straight. Each one tells you what you can claim and where the line is.

Can nurses claim shoes on tax?

Only work-specific, protective footwear — not everyday shoes.

If you wear enclosed, non-slip or safety shoes specifically for the ward, those are deductible as protective clothing. The catch is the ATO's "could you wear it outside work?" test: ordinary sneakers and runners fail it, even if you genuinely only ever wear them on shift.

Is AHPRA registration tax deductible?

Yes — your annual AHPRA fee and union/association membership are both deductible.

Your yearly AHPRA nursing or midwifery registration is required to earn your income, so it's deductible. So is ANMF or other professional association membership, and subscriptions to nursing journals you use to stay current. The one exception: the cost of your initial qualifying registration isn't deductible.

Can nurses claim laundry without receipts?

Yes — up to $150 of laundry with no written evidence, using the ATO's per-load rates.

For washing eligible work uniforms you can use the reasonable basis: $1 per load if it's only work clothing, or 50c per load if it's mixed in with your other washing. If your total laundry claim is $150 or less you don't need receipts — but you do have to have actually done the washing and be able to show your sums.

Can nurses claim travel between hospitals or sites?

Yes — travel between two workplaces on the same day is deductible. Your normal commute is not.

This is the big one most accountants skip. Driving from one hospital or clinic to another, from an agency shift to a second job, or out to patients in the community on the same day is all deductible. What's not deductible is the ordinary trip from home to your regular workplace — even on night shift, even carrying your own equipment.

For a community or agency nurse zig-zagging between sites, this single deduction is often worth more than everything else combined.

Can nurses claim compression stockings?

Yes — where you're required to wear them for a genuine work risk from long shifts on your feet.

Compression hosiery is treated as protective clothing, not everyday wear, so it can be claimed when it's there to manage a real, work-related health risk. Keep something that shows the work requirement, and only claim the work-related portion.

Can nurses claim car expenses?

Yes — for work travel between sites, using either cents-per-km or a logbook. Not your commute.

If you're claiming the work travel above by car, two methods:

• Cents per kilometre — a set rate per work km up to the ATO cap, no receipts, but you must be able to show how you worked out the kilometres. (Use the current-year rate — it changes.)
• Logbook — a 12-week logbook sets your work-use percentage, then you claim that share of actual running costs. More effort, usually more money if you drive a lot for work.

How much can a nurse claim without receipts?

Up to $300 of work expenses total, plus up to $150 laundry — but only if you actually spent it.

You can claim up to $300 in total work-related expenses without keeping written receipts, and up to $150 of that for laundry. The trap nurses fall into: treating $300 as an automatic top-up. It isn't. You still have to have spent the money and be able to explain the claim. Inventing it is the fastest way onto an ATO review.

Is CPD and self-education tax deductible?

Yes — if it relates to your current nursing role. No — if it's to land a different job.

CPD, IV cannulation and wound-care courses, first-aid renewals, conference fees and related textbooks are deductible when they maintain or improve the skills you use in your current role. Study aimed at getting a new job or switching fields generally isn't.

Can nurses claim phone and equipment?

Yes — the work-use share of your phone, and work tools in full if they cost $300 or less.

Claim the work-related portion of your mobile and internet, backed by a four-week diary of work use (calls to swap shifts, work apps, contacting the ward). Tools like a fob watch, stethoscope or trauma shears are deductible — claimed in full if they cost $300 or less, or depreciated if more.