Tax Guide for Nurses 2025
Maximise your tax return with this comprehensive guide to deductions available for Australian nurses.
$2,000+
Typical Deductions
$150
No-Receipt Laundry
88c/km
Car Expenses
$300
Instant Asset Write-off
💡 Key Tax Tips for Nurses
DO Claim:
- ✓ Compulsory uniforms and laundry
- ✓ AHPRA registration fees
- ✓ Union fees (ANMF)
- ✓ Self-education for current role
- ✓ Travel between workplaces
- ✓ Overtime meal allowances
DON'T Claim:
- ✗ Home to work travel (commuting)
- ✗ Plain clothes (even if worn to work)
- ✗ Courses for a new profession
- ✗ Meals during normal shifts
- ✗ Childcare while at work
- ✗ Items reimbursed by employer
Uniforms & Laundry
| Deduction | Amount | Notes |
|---|---|---|
| Compulsory uniform (scrubs) | Actual cost | Must be required by employer |
| Non-slip shoes | $150-300 | If required for safety |
| Protective clothing | Actual cost | Gowns, gloves, masks |
| Laundry (no records) | $150/year | If total laundry claims <$150 |
| Laundry (with records) | $1/load | Keep a diary |
Self-Education
| Deduction | Amount | Notes |
|---|---|---|
| Course fees | Actual cost | Related to current job |
| Textbooks & journals | Actual cost | Keep receipts |
| Professional magazines | $50-200 | Nursing journals |
| Conference fees | Actual cost | If work-related |
| Travel to courses | Per km or actual | Not commuting |
Professional
| Deduction | Amount | Notes |
|---|---|---|
| AHPRA registration | $180-280 | Annual registration fee |
| Union fees (ANMF) | $400-700 | State dependent |
| Professional indemnity | $50-150 | If self-arranged |
| Working with children check | $80-100 | If required |
Equipment
| Deduction | Amount | Notes |
|---|---|---|
| Stethoscope | $100-500 | If purchased yourself |
| Fob watch | $20-100 | Required for timing |
| Pen light/torch | $10-50 | Medical grade |
| Medical scissors | $20-50 | Bandage scissors |
| Reference books/apps | $50-200 | Medical references |
Shift Work & Travel Deductions
Claimable Travel
- • Between different work locations
- • Home to alternative workplace (not usual)
- • Transporting bulky equipment
- • On-call travel from home
- • Travel to training/conferences
Overnight Allowances
- • Accommodation (if required to stay)
- • Meals during overnight travel
- • Reasonable amounts per ATO rates
- • Must be away from home
Working From Home (Admin/Telehealth)
If you do administrative work or telehealth consultations from home, you can claim:
70c
Per hour worked from home (FY 2025-26)
OR
Actual expenses method
Keep
Time records required
Record Keeping Tips
What to Keep
- • Receipts for all purchases over $10
- • Bank/credit card statements
- • Logbook for work travel
- • Diary of laundry loads
- • Evidence of work use (%)
How Long
- • 5 years from lodgement date
- • Digital copies are acceptable
- • Use ATO app to photograph receipts
- • Backup to cloud storage
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