If you work as a nurse or midwife, the deductions you can claim are tied to the costs you actually incur to do your job and weren't reimbursed for. The ATO's three golden rules apply to every claim: you must have spent the money yourself, the expense must directly relate to earning your income, and you must have a record. The list below is drawn from the ATO's occupation guide for nurses and midwives (last updated 11 May 2026 for the 2025-26 income year).
Before you claim: this is general information based on the ATO’s occupation guidance for 2025–26 returns — not tax advice. A deduction stands or falls on your circumstances and your records. A registered tax agent can advise on your situation.
Tick the expenses you actually paid this year and print the list for your agent. It all stays in your browser.
For 2025-26 you can use the fixed rate method of 70 cents per hour worked from home, which covers home and mobile internet/data, mobile and home phone usage, electricity and gas, and stationery and computer consumables - you can't separately claim those items on top of the rate, but you can separately claim decline in value of equipment and furniture. You must keep a record of the actual hours worked from home for the whole year (timesheet, roster or diary - estimates aren't accepted) and at least one bill for each running expense the rate covers. Alternatively, the actual cost method lets you claim the work-related portion of your actual additional running costs, with records to support it. Occupancy costs (rent, mortgage interest, rates, house insurance) generally can't be claimed unless part of your home is a place of business.
Keep receipts or written evidence showing the supplier, amount, what was bought, and the date, in English. If your total work-related expense claims exceed $300, you must have written evidence for all of them. Some expenses also need a diary or similar record to show work-related use (for example, phone, internet or a car logbook). For laundry, a claim of $150 or less needs no receipts but you must still show how you calculated it. Keep records for 5 years from the date you lodge. The ATO myDeductions tool in the ATO app can be used to track expenses and car trips and to share records with a tax agent.
The ATO runs every deduction through the same three-part test: you spent the money and weren't reimbursed by the hospital or clinic; the expense is directly tied to earning your income; and there's a record proving it. Part work, part private means you apportion — claim the work share.
Yes - the cost of renewing your annual AHPRA registration or practising certificate is deductible because it's incurred while earning your income. The initial cost of first registering to become a nurse or midwife is not deductible, as it's incurred to start employment.
No. Even if your employer specifies a colour, plain trousers and closed shoes are conventional clothing worn across many occupations and aren't distinctive enough to be a uniform. You can claim a shirt or top with your employer's logo because that is a compulsory uniform, and protective items like non-slip shoes if they protect against a workplace risk.
Yes. A nurse's fob watch is deductible because it has a work-related function and you often can't wear a wristwatch for hygiene reasons. An ordinary watch or smart watch is a private expense unless you genuinely use specific functions of it as an essential part of your work, in which case you apportion and keep a record of work use.
Yes. You can claim car or transport costs for travelling directly between two separate jobs on the same day, between workplaces for the same employer, or from home directly to a patient's home. Normal trips between home and your regular workplace are private and not claimable, even for night or weekend shifts.
It depends on whether it relates to your current role. Study that maintains or improves the skills for your current duties, or that is likely to increase your income in your current job, is claimable. Study that mainly equips you for a different position you'd have to seek elsewhere - for example an aged-care nurse studying to become a midwife - isn't deductible.
Only overtime meals, and only under conditions. You can claim a meal bought and eaten while working overtime if you receive an overtime meal allowance under an award or agreement that's shown separately on your income statement and included in your income. Meals and snacks during your normal shift are private and not claimable, even if you get a meal allowance.
No. Vaccinations to protect against infectious diseases at work are treated as a private health expense and aren't deductible. You can, however, claim PPE such as gloves, masks and sanitiser that you pay for and aren't reimbursed for.
General information only — not financial or tax advice. Based on ATO guidance for the 2025-26 income year, reviewed June 2026. Your circumstances differ — check the ATO or a registered tax agent before lodging.
Sources (ATO):
- Nurses and midwives - income and work-related deductions (ATO)
- Deductions you can claim (ATO)
- Working from home expenses - fixed rate method (ATO)
- Working from home expenses - actual cost method (ATO)
- Clothing, laundry and dry-cleaning expenses (ATO)
- Self-education expenses (ATO)
- Records you need to keep (ATO)
- TD 2025/4 - reasonable travel and overtime meal allowance amounts 2025-26 (ATO)
Your call
Registration, uniforms, self-education tied to your current role — all claimable, with records. Your AHPRA fee alone is real money back. Snap the receipt when you pay it, not when you find it crumpled in a scrubs pocket next June.