This article explores nurse tax deductions Australia wide, including what you can and can’t claim in the 2024–25 financial year.
As a nurse, you’re on your feet caring for others — and often too busy to think about your tax return. But many nurses miss out on deductions they’re legally entitled to claim. The good news? A little planning can make a big difference at tax time.
This guide covers nurse tax deductions in Australia, updated for the 2024–25 financial year based on the latest ATO guidance. Whether you’re in aged care, a hospital, or community health, this article will help you maximise your refund while staying compliant with the ATO.
What Can Nurses Claim on Their Tax Return?
The Australian Taxation Office (ATO) allows deductions for expenses that are directly related to earning your income — provided you paid for them yourself and kept records.
Here’s what you can (and can’t) claim as a nurse.
🧥 Uniforms and Laundry
You can claim the cost of:
- Compulsory uniforms with logos
- Protective clothing (e.g. scrubs, gloves, masks)
- Laundry costs for these items
But not: Plain clothing (e.g. black pants or white shoes) — even if work-required — is not deductible.
💡 See ATO’s guide to clothing and laundry deductions
📋 Registration, Memberships and Union Fees
Claimable:
- AHPRA registration renewal
- Union fees (e.g. ANMF)
- Professional memberships
- Nursing journals and subscriptions
Initial AHPRA registration (when you first become a nurse) is not deductible.
💡 See ATO on professional memberships and fees
🎓 Work-Related Courses and CPD
If you’re studying to improve your current nursing skills or meet Continuing Professional Development (CPD) requirements, you can claim:
- Course fees
- Textbooks
- Stationery
- Travel to classes
You can’t claim study that helps you change careers (e.g. nursing to teaching).
💡 ATO guide on self-education expenses
🚗 Work-Related Travel
Not claimable: Your normal commute.
Claimable:
- Travel between two workplaces in one day
- Driving to external training or conferences
- Home visits (e.g. community or aged care nurses)
💡 ATO’s work-related car expenses guide
You can use:
- Cents per kilometre method (88c/km for 2024–25)
- Logbook method (track actual costs)
🏠 Working from Home
Do any admin work or reports from home? You can claim:
Option 1: 70c/hour method – covers:
- Internet
- Power
- Phone usage
- Stationery
Option 2: Actual cost method – claim a work percentage of each expense (requires more records).
💡 ATO’s 70c working-from-home fixed rate method
🧰 Tools and Equipment
Commonly claimed items:
- Stethoscopes
- Fob watches
- Nursing scissors
- Blood pressure cuffs
- Medical reference books
If the item costs $300 or less, you can usually claim the full cost. Over $300? You’ll need to depreciate it over time.
💡 ATO’s tools and equipment deduction rules
☎️ Phone and Internet
If you use your phone or internet for work-related calls or checking rosters, claim a work-use percentage.
💡 ATO guide: phone and internet expenses
You can:
- Use a 4-week diary to estimate use
- Claim up to $50 without detailed records (for incidental work use)
❌ What Nurses Can’t Claim
- Travel from home to your usual workplace
- Everyday clothes (e.g. black pants)
- Meals during normal shifts
- Grooming or makeup
- Courses unrelated to your current job
- Employer-reimbursed expenses
💡 ATO’s list of disallowed claims
⚠️ ATO Audit Red Flags to Avoid
Watch out for:
- Claiming everyday clothes as “uniforms”
- Laundry claims without a proper uniform
- Copy-pasting last year’s WFH hours with no diary
- Car claims with no logbook or work-km record
- Double-dipping (e.g. claiming 67c/hour and also internet separately)
💡 ATO warning about common tax mistakes
Quick Checklist for Nurses (2024–25)
- Uniform receipts and laundry estimate
- AHPRA renewal confirmation
- Union fee receipt
- CPD/course records and receipts
- Car use log or km record
- Home office diary
- Receipts for tools or tech
- Phone/internet usage record
Final Thoughts
As a nurse, you work hard — and you should claim every dollar you’re legally entitled to. By keeping good records and knowing the rules, you’ll reduce audit risk and maximise your return.
At MyDigiTax, we help nurses across Australia prepare accurate, compliant, and optimised tax returns. Whether it’s a quick online return or help calculating work-related expenses, we’ve got you covered.