🩺 Nurse Tax Deductions Australia
Registered & Enrolled Nurses — your complete 2026 ATO guide.
Last updated: May 2026
Australian nurses are among the most over-claimed and under-claimed occupations at tax time. Over-claimed because some nurses try to deduct conventional shoes and meals. Under-claimed because most don't realise their AHPRA fees, indemnity insurance, scrubs, and continuing professional development are all fully deductible. This guide covers every deduction you can claim as an Australian nurse in 2026.
The 3 ATO golden rules
To claim a work-related deduction, you must meet all three:
- You paid for it personally and weren't reimbursed.
- The expense directly relates to earning your income.
- You have a record (usually a receipt).
✅ Fully deductible 14 items
Scrubs and compulsory uniforms
Compulsory occupation-specific uniforms not suitable for private wear are deductible.
Protective footwear (non-slip)
Footwear required for safety in clinical environments is deductible.
Stethoscope and clinical tools
Tools used directly in patient care are deductible when self-funded.
Professional registration fees (AHPRA)
Mandatory registration fees for nursing practice are deductible.
Union and association fees
Union fees related to your current nursing role are deductible.
Laundry of work uniforms
Laundry costs for compulsory uniforms are deductible under ATO rules.
CPD courses and training
Training that maintains or improves your nursing skills is deductible.
First aid and CPR refresher courses
Mandatory first aid training required for your role is deductible.
Professional indemnity insurance
Insurance that protects you professionally is deductible.
Stationery and clinical note supplies
Work-related stationery used for documentation is deductible.
Work bag for clinical equipment
A bag used to carry work tools and equipment is deductible.
Watch with second hand (clinical observations)
A watch required for clinical observations is deductible.
Vaccinations required for work
Vaccinations required to safely perform your duties may be deductible.
Parking and tolls (work-related)
Parking and tolls incurred during work travel are deductible; fines are not.
⚠️ Partially deductible 5 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 for rosters, shifts, and patient coordination are partly deductible.
Home internet (telehealth / admin)
Work-related internet use for telehealth or documentation is partly deductible.
Work-related travel between facilities
Travel between workplaces is deductible; home-to-work travel is private.
Home office (admin duties)
Home office expenses may be deductible when used for work-related admin tasks.
Meals during overtime (eligible shifts)
Overtime meals may be deductible only when ATO conditions are met.
❌ Not deductible 1 items
Common audit traps. Claiming these can trigger ATO review and penalties.
General clothing (non-uniform)
Generic clothing, even if worn at work, is not deductible under ATO rules.
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Get started with ALI Tax →Frequently asked questions
Can I claim Lululemon scrubs?
Only if they're distinctive nursing scrubs that meet your employer's uniform requirements. Plain leggings — no.
My employer pays for my CPD. Can I still claim?
No. If reimbursed, you can't claim. You also can't claim if your CPD is salary-packaged.
Are nursing shoes deductible if they look like normal sneakers?
Yes, if they're sold and used as clinical footwear meeting your workplace's safety standard.
Can student nurses claim deductions?
Yes — placement travel, scrubs, AHPRA student registration, and TAFE/uni fees are potentially claimable.
I work agency. Different rules?
Same deduction rules, but you'll have multiple PAYG payment summaries. Combine all nursing income.