🩺 Occupation guide

Nurse & midwife 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.

Oscar says"Uniforms, AHPRA registration, nursing board fees, scrubs, medical textbooks, CPD courses. Scan the receipt the day you get it and June takes care of itself."

What you can claim

Compulsory uniforms with employer logo (not plain clothing).
Laundry — $1 per load, $0.50 for hand-washing, up to $150 without receipts.
AHPRA annual registration fee.
Nursing board fees.
Stethoscope, scissors, pen torch, other tools of trade.
Medical textbooks directly related to current role.
CPD courses required to maintain registration.
Travel between patients/hospitals (not home to work).
Professional association fees (ANMF, ACM).
Work-related phone calls — keep 4-week diary.

What you cannot claim

Plain black pants or shoes even if required (not distinctive enough).
Home to hospital travel.
Personal grooming.
Meals at work.
Gym.

Apportionment: the part most people get wrong

Phone — 4-week representative diary. 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 renewal notice, course certificates, union invoices, receipts. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.

ATO red flags for this occupation: Claiming non-distinctive clothing as uniform, home-to-work travel. These are the patterns that trigger review letters, so keep airtight records for exactly these claims.

Common questions

What records do I need to keep?

AHPRA renewal notice, course certificates, union invoices, receipts. Keep them for five years from when you lodge.

How do I split work and personal use?

Phone — 4-week representative diary. Claim the work proportion only.

What gets claims like mine reviewed by the ATO?

Claiming non-distinctive clothing as uniform, home-to-work travel. Solid receipts and logs are the answer to all of them.

Oscar already knows these rules

Pick your occupation once, then scan, email, or forward receipts. Oscar classifies each one against these exact ATO rules and tells you what it is worth. Free to start.

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