Before you sit down to prepare your tax return, gather everything in one place. This checklist is designed specifically for nurses and midwives working in Australia so nothing gets missed.
Documents to collect:
Deductions reduce your taxable income, not your tax bill dollar-for-dollar. If you’re a registered nurse on a 32% marginal rate, a $100 claim a deduction saves you $32 in tax. Every claim must relate to your current job, not a future role you’re hoping to move into.
The Australian tax year runs 1 July to 30 June. If you’re self-lodging through myTax, your return is generally due by 31 October. Using a registered tax agent gives you a later deadline, provided you’re registered with them before 31 October.
Nurses in Perth can claim a range of tax deductions for work related expenses. The Australian Taxation Office provides guidelines on work-related tax deductions for nurses. If you’re unsure where to start, the team at Elite Tax and Wealth Advisory can help you identify every eligible deduction.
Every tax deduction you claim as a nurse or midwife needs to pass three tests set by the ATO:
You spent the money yourself. If your employer reimburses you, you can’t claim deductions for that expense. If employer pays for your registration, that’s off the table.
It directly relates to earning your nursing income in your current employment. A wound-care refresher for a community nurse qualifies. A barista course does not.
You have records to prove it. Receipts, invoices, logbooks, or diary entries. Even when you use a tax agent, you remain responsible for every claim. To claim deductions, nurses must have records to prove the expenses incurred. Record-keeping is essential for substantiating tax deductions claimed by nurses.
Here’s a quick contrast. Laundering occupation specific clothing like hospital-logoed scrubs is an allowable tax deduction. Washing ordinary clothes you happen to wear under those scrubs is not. Private or domestic expenses such as regular meals, childcare, grooming, or personal car use are generally not deductible.
Common errors include claiming non-deductible expenses and failing to keep receipts. Avoiding these mistakes starts with understanding the rules.
Car expenses attract heavy ATO scrutiny, especially for nurses working across multiple sites in Perth and regional WA. Getting this right matters.
Eligible work-related car travel includes:
You can claim car expenses for work-related travel. However, ordinary home-to-work travel is usually not deductible, even if you work night shift, live far from the hospital, or have no public transport options. You also cannot claim the cost of renewing your driver’s licence.
Example: A registered nurse based in Morley drives from her hospital to an aged-care facility mid-shift to cover a colleague. That travel is deductible. Her commute from home to the hospital at the start of the day is not, because that’s travel to her usual workplace.
There are two ATO-approved methods to claim car expenses. Choosing the right one depends on how much work-related driving you do.
What you wear to work can be deductible, but only if it meets ATO criteria. Nurses can claim costs for compulsory uniforms and shoes, along with certain protective items.
Deductible items:
Not deductible:
Laundry and dry-cleaning: Laundry costs for work uniforms can be claimed. If your total laundry claim for uniforms and protective clothing is $150 or less, no receipts are needed. Above $150, keep your receipts. If your total work related expenses exceed $300, you need written evidence for the full amount, not just the portion above the threshold.
Example: A nurse at a Perth private clinic purchases logoed tunics and protective clothing, then claims the laundry expenses for washing them at home. She does not claim for the personal jacket she wears to and from work.
Everyday meals are a private expense. But nurses who work overtime can sometimes claim overtime meals under specific conditions.
You can claim overtime meal expenses when:
For 2025-26, the ATO reasonable amount for an overtime meal allowance is $38.65 per meal. If your claim is at or below this amount, you don’t need receipts. Above it, keep them.
Example: A midwife works a double shift at a Perth hospital and is paid an overtime meal allowance on her payslip under her enterprise agreement. She buys a $25 meal during her overtime break. She claims $25 as a tax deduction. That’s a straightforward, well-documented claim.
What you can’t claim: coffee, snacks, and meals during a standard shift are not deductible. Meals on the way to or from work are not claimable, even during night duty. These remain a private expense under industrial law.
Ongoing CPD is an essential part of nursing practice, and much of it can be claimed as a tax deduction when it relates directly to your current job.
Nurses can claim self education expenses for relevant courses. Courses must directly relate to the nurse’s current job. Think wound-care updates for a community nurse, ICU advanced training for an ICU registered nurse, or neonatal CPD for a midwife. Nurses can also claim costs for attending seminars and attending work-related conferences.
Self-education expenses include textbooks and course fees (where not covered by HECS-HELP), stationery, the work related portion of internet costs, travel to and from seminars, and accommodation for overnight training courses. Study expenses should be supported by enrolment letters, receipts, and attendance certificates.
Nurses cannot claim courses aimed at changing careers. If you’re a personal care assistant studying to become a registered nurse, that’s leading to a new job and generally not deductible. Similarly, aid courses or training courses unrelated to your current employment won’t qualify. A $250 reduction may apply to self education claims, so factor that into your calculations.
If a conference includes a holiday component, you need to apportion costs and only claim the direct connection to your role.
These recurring costs are easy to overlook but add up quickly. They’re among the common deductions that nurses and midwives should claim every year.
Keep records like invoices to substantiate union fee claims and registration payments. A practical example list: AHPRA registration renewal in March 2026, ANMF WA annual membership, and a specialist midwifery journal subscription.
| Item | Typical treatment |
|---|---|
| Stethoscope, blood pressure monitor, other medical equipment | Immediate deduction if $300 or less |
| Nursing fob watch, penlights | Immediate deduction if $300 or less |
| Reference handbooks, small medical kits | Immediate deduction if $300 or less |
| Laptop or tablet over $300 | Depreciated over effective life |
Items costing $300 or less get an immediate deduction in the year of purchase. Items over $300 are depreciated over their effective life, and only the work related portion is claimable.
For a mobile phone, laptop, or tablet used to access rosters, telehealth platforms, and nursing notes, you need to apportion between work and private use. A four-week diary or itemised phone bills provide a reasonable basis. Nurses can claim costs for work related phone calls, but not the personal portion of their plan. Internet costs used for work can also be apportioned.
Items supplied and owned by the employer are not deductible by you.
Here are additional deductions that nurses frequently miss. Deductions can include compulsory uniforms, training expenses, and vehicle costs, but there’s more:
Many nurses now spend time at home completing admin, accessing rosters, doing telehealth consultations, or finishing mandatory online training. These home office expenses can be claimed.
Two methods:
You need detailed records of hours actually worked from home. Timesheets, rosters, or a year-long diary are acceptable. General on-call time without actual work usually isn’t enough.
Example: A Perth-based community nurse logs 3 hours per week at home for telehealth follow-ups and case notes. Using the fixed rate: 3 hours × 52 weeks × 67 cents = approximately $104.52 for the year. She keeps a diary showing dates and hours to support the claim.
Over-claiming leads to amended assessments, interest charges, and penalties. Here’s what to avoid.
Key non-deductible items:
Study for a completely new occupation (such as nurse to an unrelated profession) and relocation costs to take up a new job are not claimable.
Claiming a “standard” amount without evidence doesn’t guarantee ATO acceptance if you’re selected for review. The ATO expects each claim to have a direct connection to your increased income from nursing.
Warning: Inflated car expenses and laundry claims are a particular audit focus for nurses and midwives. If you claim $150 per week in laundry but only wash two sets of scrubs, expect questions.
Good record keeping happens throughout the year, not in a frantic search through drawers in June.
What to keep:
The ATO generally requires you to keep records for five years from the date you lodge your return. Clear descriptions of items and their work connection make any review far simpler.
Use your phone to photograph receipts straight after purchase. Apps like the ATO’s myDeductions tool work well during long and irregular shifts when paperwork is the last thing on your mind.
Elite Tax and Wealth Advisory can help you set up a simple record-keeping system that works year-round, not just at tax time.
Getting your tax return right isn’t just about this year’s refund. It’s about building good habits that protect and grow your wealth over time. A tax agent can provide assistance for complex tax situations involving nurses.
Consider speaking with a specialist when you have:
Elite Tax and Wealth Advisory is Perth-based and experienced in preparing tax returns for nurses and midwives. We focus on broader wealth advisory, not just one-off lodgements, helping you with everything from tax planning to financial strategy.
If you’re a nurse in Morley, Perth, or anywhere across WA, book a consultation before you lodge. Let us check your car expenses, overtime meals, and other deductions are correctly claimed. We provide approachable, plain-English advice that helps you keep more of what you earn while staying on the right side of ATO rules.
We are a team of finance specialists who are dedicated to maximising your specific individual and business wealth goals.
