AHPRA, Union Fees & CPD

Claiming your registration, union membership, professional development, and study costs as an Australian nurse.

$193

AHPRA annual fee (2025-26)

$400–$700

Union fees per year

$250+

CPD & study expenses

As a registered nurse in Australia, you're required to maintain your AHPRA registration, often hold union membership, and complete 20 hours of CPD annually. The good news is that most of these costs are tax-deductible. This guide breaks down exactly what you can and can't claim.

AHPRA Registration Fee

The annual registration fee paid to the Australian Health Practitioner Regulation Agency (AHPRA) is fully tax-deductible. It is a mandatory cost of practising as a nurse in Australia.

For the 2025–26 year, the standard nursing registration fee is $193 (set by AHPRA, varies slightly by state and registration type). This is fully deductible as a work-related expense.

💡 Claim the exact amount shown on your AHPRA renewal receipt. You can find it in your AHPRA online portal under "Payment History". Keep a copy with your tax records.

Union Fees

Nursing union membership fees are fully deductible as a work-related expense. This includes fees paid to:

ANMF (Australian Nursing and Midwifery Federation) — ~$400–$700/year depending on your state and employment status
HSU (Health Services Union) — ~$350–$600/year
NSWNMA (New South Wales Nurses and Midwives' Association) — ~$450–$650/year
QNMU (Queensland Nurses and Midwives' Union) — ~$450–$600/year
Other state-based nursing unions

Your union fee statement at the end of the financial year shows exactly how much you paid. If you pay via payroll deduction, check your group certificate or payment summary if union fees are listed separately.

⚠️ If your employer pays your union fees on your behalf (rare, but possible under some enterprise agreements), you cannot claim them — the deduction belongs to the employer.

Professional Indemnity Insurance

If you pay for your own professional indemnity insurance — for example, as a nurse working in a private practice, as a sole trader, or to top up employer cover — the premiums are fully deductible. Many nurses working in aged care, community nursing, or as agency nurses choose to hold their own cover.

Working with Children Check

If your nursing role requires a Working with Children Check (WWCC) — common in paediatric, school nursing, and some community health roles — the application or renewal fee is deductible. Similarly, police checks and background clearance fees required for your employment can be claimed.

CPD Courses, Workshops & Seminars

The cost of continuing professional development is deductible as long as it maintains or improves your current nursing skills or is required by your employer. This includes:

CPD workshops and short courses (e.g. wound care, ALS, triage)
Online CPD modules from recognised providers (e.g. ACM, ANMF, APNA)
In-house training sessions (if you paid for them)
Seminars and webinars related to your nursing role
University single-subject enrolments that maintain or update your nursing knowledge

💡 All 20 hours of mandatory CPD can generate deductions. A typical CPD module costs $20–$150 per hour. If you do all 20 hours through paid providers, that's potentially $400–$3,000 in deductions.

Textbooks, Journals & Nursing Magazines

You can claim the cost of professional reading materials that relate to your current nursing role:

Nursing textbooks and reference manuals
Professional journal subscriptions (e.g. Australian Journal of Advanced Nursing, Journal of Clinical Nursing)
Nursing association magazines and publications
Digital subscriptions to nursing databases or clinical resources
E-books or app-based clinical references used for work

If the cost of a single textbook is $300 or less, claim the full amount in the year of purchase. Over $300, you may need to depreciate it over its effective life.

Conference Fees & Travel

Attendance at nursing conferences, symposiums, and professional development events is deductible, provided the conference content relates to your current nursing role. This covers:

Conference registration fees
Travel to and from the conference (flights, fuel, public transport, taxis, rideshare)
Accommodation if you must stay overnight
Meals while travelling (though the ATO's reasonable meal amounts apply)
Conference materials and resources

Keep all receipts, registration confirmations, and a conference program to show the content was work-related.

⚠️ A conference trip that includes a significant holiday component will be split — only the work-related portion is deductible. You cannot claim travel costs for a partner or family member who accompanies you.

What CAN'T Be Claimed

The ATO draws a firm line between maintaining current skills and starting a new career. The following are not deductible:

Courses that qualify you for an entirely new career (e.g. a nurse studying to become a doctor, lawyer, or accountant — even if related to healthcare)
Courses that enable you to start a new type of work you weren't doing before (e.g. an enrolled nurse studying to become a registered nurse — this is a grey area; seek advice)
Any cost that was reimbursed by your employer or paid for directly by your employer
General education expenses that don't relate to your current employment
Travel costs that are purely personal (e.g. driving to your regular workplace) — the first trip from home to work and the last trip back are not deductible

💡 Self-education vs new career test: The ATO asks: "Does this course maintain or improve the skills required for your current employment?" If yes — claim it. If the course qualifies you for a substantially different occupation — it's not deductible.

Quick Reference Table

Item	Can Claim?	Typical Amount
AHPRA annual registration fee	✅ Yes	~$193/year
Nursing union fees (ANMF, HSU, etc.)	✅ Yes	$350–$700/year
Professional indemnity insurance	✅ Yes	$100–$350/year
Working with Children Check	✅ Yes	$50–$100
Police check / background clearance	✅ Yes	$40–$60
CPD modules & workshops	✅ Yes	$20–$150 per module
Course enrolment (current role)	✅ Yes	Actual cost
Nursing textbooks (under $300)	✅ Yes	Actual cost
Nursing journal subscriptions	✅ Yes	$50–$300/year
Conference registration & travel	✅ Yes	Actual cost
Course for entirely new career	❌ No	—
Items reimbursed by employer	❌ No	—
Travel partner's expenses	❌ No	—

💡 Pro tip: Create a dedicated folder (digital or physical) for all AHPRA, union, and CPD receipts as you receive them. Come tax time, you'll have everything in one place rather than scrambling through emails.

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