Can nurses claim their AHPRA registration?

Renewing the registration you need for your current role is deductible. The first registration to enter nursing is not, because it comes before the job that earns your income.

Are uniforms and shoes deductible for nurses?

A compulsory or logo uniform and genuinely protective non-slip shoes are deductible, along with laundering them. Plain shoes or ordinary clothing a ward simply prefers are conventional clothing and are not.

Can a nurse claim self-education?

Yes, where the course maintains or improves the skills of your current nursing role, or is likely to increase your income in it. Study aimed at a different career does not qualify.

Can nurses claim car travel?

Travel between two workplaces on the same day, or to a second job, can be claimed. The ordinary commute between home and your regular hospital is private.

Tax deductions for nurses in 2026: what you can claim

Nurses tax guide › Introduction

Between uniforms, registration, a fob watch and the shoes that have to survive a twelve-hour shift, nurses cover a surprising amount of work cost themselves. A lot of it is deductible, and a lot of it goes unclaimed. The rule underneath it all is plain: money spent to do the nursing is deductible, and money spent on your private life is not.

The test behind every claim

Behind every deduction sit three conditions. You paid for it out of your own pocket and weren't reimbursed, it ties directly to earning your income, and you kept a record.

You paid for it out of your own pocket and weren't reimbursed

It ties directly to earning your income

You kept a record

Miss any one and the claim falls over, no matter how work-related it feels. Where something is used for both work and home, like your phone, only the work share is deductible.

Uniforms and clothing

A compulsory uniform, or one carrying your employer's logo, is deductible. So is protective clothing you need on the ward, like gloves, gowns and aprons. Ordinary clothing is not. Plain clothes, everyday shoes and a regular watch aren't deductible even if you only wear them to work, and even if your employer expects a certain look.

Conventional items don't qualify simply because the job is hard on them.

Equipment and tools

The gear you buy for work is deductible, and the only question is how quickly you claim it.

$300 or less

Anything costing $300 or less, like a fob watch, a penlight or bandage scissors, comes off in full in the year you buy it.

Over $300

Anything over $300, such as a quality stethoscope, is claimed gradually as it wears out, which the ATO calls a decline in value.

Repairs and insurance on your equipment count too. If you use something privately as well, you claim only the work share.

The deductions that get missed

The small, recurring costs are the ones people forget, and across a year of shifts they add up:

Non-slip shoes.Protective footwear required for the ward is deductible, unlike ordinary shoes.

Compression socks or stockings.If your shifts keep you on your feet and they're protective, or part of a compulsory uniform, they can count. Keep evidence they're for the job.

Laundering your uniform.You can claim the cost of washing a compulsory or logo uniform, not just buying it.

AHPRA registration.Your annual registration renewal is deductible, and easy to forget once it is on direct debit.

Your own indemnity insurance.If you hold your own professional indemnity or income-protection cover, the premium is deductible.

Check renewals.Renewing a police or working-with-children check you need for your current role is deductible.

Union and professional fees.Membership of a nursing union or professional association is deductible in full.

Self-education.CPD and courses with a genuine connection to your current role count.

Phone and internet.The work-related share, worked out from a representative period rather than guessed.

What you can't claim

A few costs feel work-related but aren't:

Your commute. Getting to work and home again, however far the drive or however odd the hours.
Everyday clothing and shoes. Plain clothes, ordinary footwear and a regular watch, even if you only wear them to work.
Grooming. Haircuts, cosmetics and a tidy appearance are private, even where the workplace expects them.
Getting registered the first time. The qualification and first registration that let you enter nursing are a cost of getting the job, not doing it.

Keep the records, or you can't claim

Every claim above rests on one thing: a record you can show. The ATO wants written evidence for each expense, and a note of how you split anything used for both work and home. The nurses who get back the most are simply the ones who log costs as they go, rather than facing a shoebox and a deadline in October. The ATO's free myDeductions app is a fine place to start.

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The bottom line

Nurses and midwives can claim a great deal, but only for what you paid for yourself, used to earn your income, and can prove. Claim the uniform, the protective gear, the fob watch and equipment, and the registration and union fees. Leave out the commute, the everyday clothes and grooming. Get those two lists right, keep the records, and you'll pay tax on what you actually owe and nothing more.

Add up your deductions

See what your work-related deductions are worth against your income and tax.

Deductions calculator →

Related: deductions by occupation · income tax calculator. General information only, not tax advice. Check the ATO or a registered tax agent for your situation.