Doctor & specialist tax deductions: what you can claim
What you can claim, what you cannot, and the records the ATO expects. Written in plain English and updated for the 2025–26 financial year.
What you can claim
- AHPRA registration.
- Medical indemnity insurance premiums.
- Medical equipment (stethoscope, ophthalmoscope — work portion).
- CPD courses and conferences.
- Medical journals and textbooks.
- Professional association fees (AMA, specialist colleges).
- Travel between hospitals/clinics.
- Self-education maintaining or improving skills.
What you cannot claim
- Home to primary hospital.
- Personal items.
- Gym.
Apportionment: the part most people get wrong
Equipment used privately — work-use proportion only. If an expense is part work and part personal, you claim the work percentage only, and the ATO expects you to show how you worked it out.
Records you need to keep
AHPRA docs, insurance invoices, course certificates, receipts. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.
Common questions
AHPRA docs, insurance invoices, course certificates, receipts. Keep them for five years from when you lodge.
Equipment used privately — work-use proportion only. Claim the work proportion only.
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