Healthcare & Medical

♿ Disability Support Worker Tax Deductions Australia

NDIS & Disability Care Staff — your complete 2026 ATO guide.

Last updated: May 2026

If you work as a disability support worker in Australia, you're entitled to claim a deduction for many of the costs you incur doing your job. The ATO has specific rules about what counts and what doesn't — and getting it right can mean a meaningfully bigger refund. This guide covers every tax deduction available to Australian disability support workers for the 2025–26 financial year, based on published ATO guidance for the Healthcare & Medical sector. We break down what's fully deductible, what's partially deductible (and how to apportion it), and what to avoid claiming.

The 3 ATO golden rules

To claim a work-related deduction, you must meet all three:

  1. You paid for it personally and weren't reimbursed.
  2. The expense directly relates to earning your income.
  3. You have a record (usually a receipt).

✅ Fully deductible 13 items

👕

Compulsory or branded uniforms

Compulsory uniforms with employer branding are deductible.

👟

Closed-in non-slip footwear

Protective footwear required for client support work is deductible.

🧺

Laundry of work uniforms

Laundry of compulsory uniforms is deductible (up to $150 without receipts).

😷

Personal protective equipment (gloves, masks)

PPE required for client care is deductible when self-funded.

🎓

Cert III/IV in Disability or Individual Support

Training that maintains or improves your disability support skills is deductible.

⛑️

First aid and CPR training

First aid training required for your role is deductible.

🧠

Manual handling and behaviour support training

Specialist NDIS-aligned training is deductible if it maintains your current skills.

🪪

NDIS Worker Screening Check

The mandatory NDIS worker check fee is deductible.

📄

Union and association fees

Union or professional body fees related to your role are deductible.

👜

Work bag and notebook

Equipment used to carry your work tools and notes is deductible.

🪪

Working with Children Check

WWCC fees required for your role are deductible.

💉

Vaccinations required for work

Vaccinations required for client safety may be deductible.

🅿️

Parking and tolls during work

Parking and tolls during work-related travel are deductible; fines are not.

⚠️ Partially deductible 4 items

These costs are split between work and private use. You can only claim the work-use percentage — keep a 4-week diary or 12-week logbook.

📱

Mobile phone (work-related use)

Work-related calls, messages and data are deductible at the work-use percentage based on a 4-week log.

🌐

Home internet (work-related use)

The work-related proportion of your home internet is deductible based on usage records.

🚗

Car expenses (client transport / home visits)

Travel between client locations or transporting a participant in your car is deductible.

🏠

Home office running costs

Electricity, gas, and depreciation of office furniture used for work are deductible (70c/hr fixed rate or actual cost method).

❌ Not deductible 3 items

Common audit traps. Claiming these can trigger ATO review and penalties.

👔

General clothing (non-uniform)

Conventional clothing worn to work is not deductible, even if your employer requires it.

🚇

Home-to-work commute

Travel from home to your regular workplace is private and not deductible under ATO rules.

🍱

Meals during regular work hours

Meals consumed during ordinary work hours are a private expense and not deductible.

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Frequently asked questions

What's the simplest way to track disability support worker deductions during the year?

Keep a separate folder or app (like Receipt Bank or your phone's notes) and capture every work-related receipt as you spend. The 'shoebox approach' costs most disability support workers thousands in lost refunds each year.

Can I claim something my employer reimbursed?

No. If you've been reimbursed (or it was salary-packaged), you can't claim a deduction for it as well.

Do I need receipts for everything?

You need a receipt or written record for any deduction. For laundry up to $150 and small expenses up to $300 in total, you can use the ATO simplified methods without keeping every receipt.

What's the difference between deductible and partial?

Fully deductible means you can claim 100% of the cost. Partial means it's split between work and private use — you can only claim the work-use percentage based on a diary or logbook.

How long do I need to keep my receipts?

Five years from the date you lodge your tax return. The ATO can ask for records anytime in that window.

Source: This guide is based on published ATO occupation guidance and current tax rulings. For your specific circumstances, consult a registered tax agent.