Tax for Nurses Australia
This page is for nurses and midwives who want a cleaner starting point on common deductions, uniform and laundry claims, registration fees, self-education, and travel rules.
Quick answer: nurses can often claim a number of work-related expenses, but the ATO still expects a direct connection to earning your income, and you cannot claim anything your employer reimbursed. The main traps are ordinary clothing, private travel, and broad self-education claims that are not linked closely enough to your current role.
Common nurse deductions
Often deductible
- Annual registration and practising certificate fees
- Union and professional association fees
- Compulsory uniforms, protective clothing, and laundry of eligible items
- Self-education costs where the study maintains or improves skills used in your current role
- Work-related phone and internet costs, with records
Often non-deductible
- Ordinary black pants, plain shirts, and other everyday clothing
- Normal home-to-hospital or home-to-clinic travel
- Private childcare, meals, and grooming
- Courses that are too general or aimed at getting a new role instead of improving your current one
Travel, laundry, and self-education checkpoints
- Travel: moving between workplaces in the same day is different from ordinary commuting, which is usually private.
- Laundry: you need to be washing eligible compulsory uniform or protective clothing, not ordinary clothes worn at work.
- Self-education: the study needs a close enough link to your current employment duties, not just a broad career benefit.
- Reimbursements: if your employer paid you back, you generally cannot claim the same cost.
Records nurses should keep
- Invoices and receipts for registration, subscriptions, and study costs
- Proof that uniforms or protective items are compulsory or occupation-specific where relevant
- Diary notes or travel records for deductible travel between workplaces
- Receipts, logs, or reasonable working papers for mixed-use phone and internet expenses
- Evidence of any reimbursement to avoid double-claiming
Start with these calculators
Tax return calculator
Estimate the refund impact of your eligible work-related deductions.
Pay calculator
Check take-home pay for weekly, fortnightly, monthly, or annual salary.
Salary sacrifice calculator
Model concessional super contributions against take-home pay.
HELP repayment calculator
Estimate student loan repayments if your nursing income crosses a threshold.
Nurse tax FAQs
Can nurses claim registration fees?
Usually yes where the registration or practising certificate is required for your current nursing or midwifery work and you paid the cost yourself.
Can nurses claim uniforms and laundry?
Usually yes for compulsory uniforms and protective items. Ordinary clothing is a common over-claim area, so it is worth keeping the ATO distinction clear.
Can nurses claim travel to work?
Normal commuting is usually private. Travel between separate workplaces or other specific work-related travel recognised by the ATO can be treated differently.
Tax Accuracy & Sources
This guide summarises common nurse and midwife deduction patterns only. Always check whether the expense was reimbursed, whether any private element needs apportionment, and whether the study or travel has the connection the ATO requires.
Uses 2025-26 ATO rates.