If you’re a nurse or midwife, there’s a solid chance you’re not claiming everything you’re entitled to at tax time. That’s not surprising, you’re flat out caring for patients, not tracking receipts. But those unclaimed deductions? They can add up to a pretty decent refund.
The ATO lets healthcare workers claim a range of work-related expenses, and for nurses and midwives, the list is longer than most people think. Scrubs, stethoscopes, registration fees, travel between shifts it all counts.
At ISM Accountants in Perth, we help nurses, midwives, and other healthcare professionals get their tax returns right. We know the rules, we know what’s claimable, and we make the whole process simple.
Key Takeaways
- Nurses and midwives can claim tax deductions for uniforms, scrubs, PPE, tools, registration fees, and training.
- You may also claim travel between workplaces and some work-related car expenses.
- Agency nurses and independent midwives may qualify for extra deductions like insurance and home office costs.
- Personal expenses and regular home-to-work travel are not tax deductible.
- Keeping receipts and records is important for ATO compliance.
- ISM Accountants helps healthcare workers maximise refunds and avoid tax mistakes.
What Can Nurses and Midwives Claim on Taxes?
As a nurse or midwife, you can claim a wide range of expenses, from the stethoscopes and scrubs you use daily to your AHPRA registration and CPD training. Essentially, any out-of-pocket cost required to do your job safely and professionally is a potential deduction.
However, to keep the ATO happy, every claim must follow three golden rules:
- You must have spent the money yourself (and weren’t reimbursed by your hospital or agency).
- It must be directly related to your work (not a personal expense).
- You must have a record (like a receipt or bank statement) to prove it.
In the following sections, we’ll break down the specific item, from laundry to laptops, that you can legally claim this year.
Who Can Claim These Deductions?
These deductions apply to a wide range of healthcare workers:
- Registered nurses (RNs) and enrolled nurses
- Midwives (employed or independent)
- Agency nurses
- Travel nurses
- Nurse practitioners
- Student nurses on clinical placement (in some cases)
Whether you’re full-time, part-time, a contractor, or picking up agency shifts if you’re spending your money on work-related expenses, you may have deductions to claim.
If you don’t know how to start claiming your deductions, we are here to help you. Contact ISM Accountants to maximise your returns in Australia.
Quick List of Tax Deductions for Nurses and Midwives
Here’s a handy overview of common claimable expenses:
Expense | Claimable? | Conditions |
Scrubs / Uniforms | Yes | Must be compulsory, protective, or branded workwear. |
Laundry costs | Yes | For work uniforms only; keep a diary of loads. |
Non-slip shoes | Yes | If required for safety and not suitable for everyday use. |
PPE (Gloves, masks) | Yes | If purchased personally and not supplied by employer. |
Stethoscope | Yes | If used for work and bought personally. |
Nursing watch | Yes | Must have clinical features (e.g., for pulse/vitals). |
Registration fees | Yes | AHPRA renewal fees required for practice. |
Union/Professional fees | Yes | If directly related to your nursing role. |
CPD & Training | Yes | Must maintain or improve your current skills. |
Phone & Internet | Partial | Work portion only (keep a 4-week log). |
Home office | Yes | Claim 70c per hour for admin/study done at home. |
Work Travel | Yes | Claim 88c per km for travel between different work sites. |
Recommended Read: Top 10 Common Tax Deductions for Small Businesses
Uniforms, Scrubs, and Laundry
So, are scrubs tax deductible? Yes, in most cases. If your scrubs are a compulsory uniform, protective clothing, or branded workwear required by your employer, you can claim them. Generic plain-colored clothing you could wear anywhere else generally doesn’t qualify.
You can also claim laundry costs for washing your work uniforms. The ATO has set rates you can use currently, up to $1 per load if you’re only washing work clothes or 50 cents per load if you mix them with personal items. Keep a record of how often you wash your uniform, especially if you’re claiming more than $150 in laundry expenses.
Shoes and PPE
Non-slip or safety shoes required for your role can be claimable, especially if they’re a specific type not suited for everyday wear. Regular sneakers or casual shoes typically don’t count.
PPE like gloves, masks, and face shields can be claimed if your workplace doesn’t supply them and you’re buying them out of pocket. If your employer provides them or reimburses you, you can’t claim them again.
Medical Equipment and Tools
Is a stethoscope tax-deductible? Yes, if you bought it yourself and use it for work. Same goes for nursing watches, medical bags, blood pressure cuffs, and other clinical tools you use on the job.
If a piece of equipment costs more than $300, it generally needs to be depreciated over a few years rather than claimed all at once. Your accountant can work that out for you.
Registration and Union Fees
Your AHPRA registration renewal fee is deductible, full stop. It’s a requirement to keep working as a nurse or midwife, so the ATO allows it.
You can also claim union memberships and fees for professional associations (like the Australian Nursing and Midwifery Federation) if they relate to your current work.
Self-Education and Training
Any CPD courses, workshops, seminars, or training you do to maintain or strengthen your skills in your current role can be claimed. This includes:
- Online courses and webinars
- Conference registrations
- Study materials and textbooks
- Course fees (if related to your existing role)
One thing to note is if you’re studying to get into a completely different career, that generally isn’t deductible. It needs to connect to what you’re doing now.
Phone, Internet, and Home Office
If you use your personal phone for work, checking rosters, coordinating with colleagues, and accessing work systems, you can claim the work-use portion of your phone bill. Same goes for the internet.
You’ll need to work out what percentage of your usage is work-related. Keeping a logbook for a four-week period to establish a pattern is a solid way to do this.
If you do admin work from home (writing reports, reviewing patient notes, etc.), you may also be able to claim home office expenses using the ATO’s fixed-rate method.
Recommended Read: How to do Your Own Tax Return Online in Australia?
Travel Nurse and Agency Nurse Tax Deductions
Travel and transport is an area where nurses and midwives can claim quite a bit, but it’s also one of the most misunderstood tax areas.
Here’s what’s generally claimable:
- Travel between two different workplaces in the same day (e.g., from one hospital to another)
- Travel to work-related conferences, training, or meetings
- Parking fees and tolls for work-related travel
- Car expenses if you carry bulky equipment that can’t be stored at work
And here’s what’s not claimable:
- Your regular commute from home to your main workplace even if it’s a long drive
- Travel that your employer reimburses
- Any personal side trips mixed in with work travel
For travel nurses moving between locations and hospitals regularly, there may be additional deductions available depending on your arrangement. It’s worth getting specific advice for your situation.
If you use your own car for work travel, you can claim using either the cents-per-kilometer method or the logbook method. Keep records either way.
Tax Deductions for Independent Midwives and Agency Nurses
If you work as an independent contractor or through an agency, your situation is different and often has more deductions available.
As a contractor, you’re basically running a small business. So on top of the usual work-related expense claims, you may also be able to claim:
- Professional indemnity insurance premiums
- Public liability insurance
- Accounting and tax agent fees
- Home office expenses (if you manage your admin from home)
- Work-related software or subscriptions
- Equipment and tools needed for your practice
- Advertising or business costs (for independent midwives with a private practice)
Agency nurses can also claim any unreimbursed expenses for equipment, uniforms, and travel between client sites.
The key difference is making sure you’re keeping excellent records, because as a contractor, the ATO may look more closely at your claims.
What Nurses and Midwives Cannot Claim on Tax?
It’s just as important to know what you can’t claim, so you don’t run into issues with the ATO.
You generally cannot claim the following:
- Personal clothing, even if you wear it to work
- Your regular home-to-work commute
- Any expense your employer has already paid for or reimbursed
- Meals or coffee during your normal work day
- Gym memberships or general health expenses (unless specifically required for work)
- Personal phone or internet use
- Any expense that’s both personal and professional where you can’t separate the two
If you’re unsure, the guideline is that if you’d spend that money even without your job, it’s probably personal.
Records Nurses and Midwives Need for Tax Time
Good record-keeping is what separates a smooth tax return from a stressful one. Here’s what you should be keeping:
- Receipts and invoices for all work-related purchases
- Bank or credit card statements as backup
- A logbook if you’re claiming car expenses
- A diary or usage log for phone and internet claims
- Course completion certificates for self-education claims
- Laundry records if you’re claiming more than $150
The ATO’s My Deductions app is actually pretty handy for keeping track of this stuff throughout the year. You can snap photos of receipts and log your kilometers as you go, which makes tax time way less painful.
You need to keep records for five years from when you lodge your tax return, just in case the ATO asks questions.
Tips to Maximise Tax Deductions for Nurses and Midwives
A few simple habits can make a real difference by the end of the financial year (EOFY):
- Start tracking early. Don’t wait until June to go digging through old receipts. Keep a folder, digital or physical, and add to it throughout the year.
- Don’t forget the small stuff. A $40 purchase here, a $15 membership renewal there these things add up across a full year.
- Review what changed this year. Did you do extra training? Buy new equipment? Start working from home more? New circumstances mean new potential deductions.
- Avoid guessing. If you’re not sure whether something is claimable, don’t just chuck it in and hope for the right outcome. Ask a professional.
- Use a registered tax agent. A good accountant knows what the ATO expects, and they can legally claim everything you’re entitled to without putting you at risk of an audit.
Why Choose ISM Accountants?
ISM Accountants is a Perth-based CPA firm with over 10 years of experience helping individuals and businesses with their tax returns. We’re registered tax agents with the ATO, and we work with healthcare professionals, including nurses, midwives, agency workers, and independent contractors.
Here’s what you get when you work with us:
- A thorough review of your work-related expenses so nothing gets missed
- ATO-compliant tax returns prepared by qualified professionals
- Support for all types of nursing and midwifery employment arrangements
- A stress-free online process no need to come into an office
- Transparent fees and honest advice
We’re based in St James, Perth, and we service clients across the metro area and beyond. Whether you’re a full-time hospital nurse or an independent midwife running your own practice, we’ve got you covered.
Ready to get started? Contact ISM Accountants today or fill out our online tax return form and we’ll take it from there.
Final Thoughts
Nurses and midwives work incredibly hard, and the tax system does give you a decent range of deductions to reflect that. Uniforms, equipment, registration, training, travel it all adds up. But you do need excellent records and a clear understanding of the ATO’s rules to get the most benefit from it.
If you want to make sure you’re claiming everything you’re entitled to without the stress or the guesswork, the team at ISM Accountants is here to help. We handle the tax stuff so you can focus on what you do best. Get in touch with ISM Accountants today and let’s get your tax return sorted.
FAQs
What tax deductions can nurses and midwives claim?
Nurses and midwives may claim work-related expenses such as uniforms, registration fees, medical tools, travel between workplaces, self-education costs, and professional memberships as long as they paid for them personally and weren’t reimbursed.
Are scrubs tax deductible?
Yes, scrubs can be tax deductible if they are a compulsory uniform, protective clothing, or branded workwear required by your employer. Generic plain clothing that could be worn outside of work typically doesn’t qualify.
Can midwives claim registration fees on taxes?
Yes. AHPRA registration renewal fees are generally deductible for midwives because they are required to maintain professional practice.
Is a stethoscope tax deductible?
Yes, a stethoscope is usually tax-deductible if you purchased it yourself and use it mainly for work purposes.
Can nurses and midwives claim travel expenses?
Yes, travel between two workplaces, to conferences, and to other work-related locations can be claimed. Your regular home-to-work commute cannot.
What expenses cannot be claimed?
Personal clothing, home-to-work travel, reimbursed expenses, and private purchases are generally not deductible.
What records should healthcare workers keep for tax time?
Keep receipts, invoices, logbooks, bank statements, and any documentation that shows the expense was work-related. The ATO’s myDeductions app is a useful tool for staying organised.
