Understanding Income Deductions for Nurses and Midwives: A Comprehensive Guide

Tax deductions can significantly enhance your tax refund as a nurse. However, it’s essential to keep your receipts to ensure you don’t miss out on potential claims.

Nurses, midwives, and other healthcare professionals often purchase work-related items out of pocket. These expenses are typically valid tax deductions and can be claimed on your next tax return. Below, we’ve outlined key tax tips and deductions that nurses should consider to maximize their refund.

What Can Nurses Claim on Tax?
While individual circumstances vary, the following items are generally eligible as tax deductions for nurses. Remember to retain receipts and documentation for all expenses you plan to claim:

• Membership and Union Fees: Membership fees paid to nursing industry bodies or unions are claimable.

• Work Uniforms: Expenses for job-specific clothing, including protective gear, logo-branded uniforms, and laundering costs, can be claimed.

• Stationery: Items like diaries, planners, logbooks, and workbooks are deductible.

• Computers/Laptops: If you use your personal computer or laptop for work, you can claim depreciation costs based on the percentage of work-related use.

• Mobile Phone: A portion of your mobile phone bill can be claimed if used for work-related calls.

• Subscriptions: Costs for nursing magazines, books, and journals that help you stay updated in your field are claimable.

• Home Office Expenses: If you work from home, you can claim a percentage of internet and landline costs.

Car Expenses for Nurses and Midwives
Nurses often incur car expenses for work-related purposes, such as

• Transporting patients

• Traveling between hospitals or medical practices during shifts

• Commuting between a hospital and a second job (or vice versa)

These trips typically qualify as tax deductions. Maintain a logbook to accurately document your claims, but note that travel between home and work is not deductible.

Reimbursed Expenses Cannot Be Claimed
If your employer reimburses you for any expenses, you cannot claim them as tax deductions. Legitimate deductions only apply to out-of-pocket costs that you’ve paid yourself. Claiming reimbursed expenses can lead to penalties, as the ATO is highly effective at identifying such errors.

Self-Education Expenses
Self-education costs, such as short courses (e.g., first aid, OH&S) or further qualifications related to your role, are often claimable. However, expenses for studies aimed at securing a new job or entering the nursing profession for the first time are not deductible. For more details, refer to our self-education expenses blog.

https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/occupation-and-industry-specific-guides

If you’re unsure whether your expenses qualify as tax deductions, feel free to reach out to us for guidance.

The information shown on this website is general information only, it does not constitute any recommendation or advice and as such it has been prepared without taking into account your financial situation, specific needs or objectives