Shift Work, Travel & Vehicle Claims

What Australian nurses can claim for travel between facilities, car expenses, shift loading, and overnight work.

88¢

Cents-per-km rate

5,000

Max km per year (cents-per-km)

5 yrs

Logbook validity period

Travel Between Facilities

If you are a nurse who works across multiple hospitals, clinics, or community health sites, you can claim the cost of travel directly between facilities during your shift. This includes driving from one clinic to another for home visits, between hospital campuses, or from a hospital to a patient's home.

The ATO treats this as work-related travel because you are travelling in the course of performing your duties — not simply getting to work. Both the cents-per-km method and the logbook method are available for these trips.

Home-to-Work Travel Is NOT Deductible

⚠️ Travel from your home to your regular workplace (or first facility) and back again is private commuting and is never deductible. This applies even if you live a long distance from the hospital, or if you drive because public transport is unavailable outside peak hours.

The exception: if you are called back to work unexpectedly (e.g. emergency recall for a trauma case) you may claim the trip from home to the hospital. Keep a record of the call and the time.

Method 1: Cents-Per-Kilometre

The simplest method. You claim a flat rate per business kilometre driven, with no need for a logbook.

Rate: 88 cents per kilometre (2025–26 financial year)
Maximum: Claim on up to 5,000 business km per car per year
No logbook required — you just need to show how you calculated the kilometres
Keep a diary or calendar: Record the date, destination, purpose, and kilometres for at least 12 weeks to establish a pattern
The rate covers all car expenses (fuel, rego, insurance, servicing, depreciation) — you cannot claim any additional car costs

💡 A 12-week travel diary is the strongest evidence. Note trips between facilities, the odometer reading, and the reason for travel. The ATO may ask to see it.

Method 2: Logbook Method

If you travel more than 5,000 work-related km per year, or if your actual car costs exceed the cents-per-km rate, the logbook method may give a larger deduction.

12-week logbook: Record all trips (work and personal) for a continuous 12-week period
Calculate: Work out the business-use percentage (work km ÷ total km)
Deduct: Apply that percentage to all your car expenses (fuel, registration, insurance, servicing, tyres, lease payments, depreciation)
Valid for 5 years: Once completed, a logbook is valid for 5 income years, provided your travel patterns don't change significantly
No km cap: Unlike the cents-per-km method, there is no 5,000 km limit

⚠️ The logbook method requires detailed record-keeping. You must keep odometer readings at the start and end of the logbook period, plus receipts for all car expenses.

Cents-Per-Km vs Logbook: Which Is Better?

Factor	Cents-Per-Km	Logbook
Claim rate	88¢ per km (fixed)	Business-use % of actual costs
Max km per year	5,000 km	No limit
Logbook needed?	No (but diary recommended)	Yes — 12-week logbook
Receipts needed?	No	Yes — all car expenses
Best for	Lower km, simple claims	High km, newer cars, high running costs

Parking Fees & Tolls

Parking fees and tolls incurred while travelling between facilities during work hours are deductible. This includes:

Hospital car park fees when moving between sites for work
Toll road charges for work-related travel between facilities
Parking at a depot or reporting point before travelling to your first assignment

⚠️ Parking at your regular workplace is not deductible — that is a private commuting cost. Only parking incurred while travelling for work (not to work) can be claimed.

Overnight Travel (Accommodation & Meals)

If your nursing duties require you to travel away from home overnight — for example, regional locum placements, remote community nursing, or training courses in another city — you can claim:

Accommodation: Hotel, motel, or short-term rental costs
Meals: Food and drink while away overnight
Incidentals: Parking, laundry, phone calls related to the work trip

The ATO publishes reasonable amount thresholds for meals. For the 2025–26 year, the annual reasonable amount for meals when travelling overnight is generally around $118.30 per day for one person (or higher in remote zones). If your actual meal expenses are at or below the reasonable amount, you don't need to keep receipts — just a diary. Above the threshold, you need written evidence.

Overtime Meal Allowances

If you work overtime and buy a meal as a result, you may be able to claim the cost. The ATO allows you to claim the reasonable amount without receipts if your employer pays you an overtime meal allowance and includes it on your income statement.

Breakfast: $24.10 (working overtime before 6am, or early start after late finish)
Lunch: $27.40
Dinner: $49.45
Total (all three): $100.95 per day

💡 These are the 2025–26 ATO reasonable amounts for overtime meal claims. If you spend more than these figures, you need receipts for the full claim.

Shift Loading & Penalty Rates

Shift loadings, penalty rates, and weekend/public holiday rates are treated as ordinary income. They are taxed at your marginal rate just like your base salary. There is no special tax offset for shift work.

However, because shift loading increases your assessable income, it also raises the value of any deductions you claim against that income. Maximising your work-related deductions (uniforms, travel, self-education) is especially important when you earn significant penalty rates.

Employer-Paid Mileage: Allowance vs Reimbursement

The distinction between an allowance and a reimbursement determines what you can claim at tax time.

Payment Type	Tax Treatment	What You Do
Mileage allowance (paid per km, no receipts required)	Included in your assessable income on your income statement	Claim your actual car expenses using cents-per-km or logbook method. The allowance is offset against your claim.
Mileage reimbursement (paid per km, employer requires receipts or logbook)	Not included in your assessable income	You cannot claim the reimbursed amount as a deduction. Any unreimbursed portion may still be deductible.

If your employer pays you a travel allowance that is shown on your income statement, you must declare it. You then claim your actual work-related travel expenses. If the allowance exceeds your actual expenses, the difference is taxed as income. If your expenses exceed the allowance, you get a deduction for the difference.

💡 Pro tip: Many nurses are paid an allowance that doesn't fully cover their travel costs. Always calculate your actual expenses — you may be entitled to a larger deduction than the allowance amount.

Quick Reference Table

Situation	Can Claim?	Method
Driving between hospitals during shift	✅ Yes	Cents-per-km or logbook
Home to regular workplace (commuting)	❌ No	—
Parking at work	❌ No	—
Parking between facilities	✅ Yes	Actual cost
Tolls during work travel	✅ Yes	Actual cost
Overnight accommodation (work trip)	✅ Yes	Actual cost
Overtime meal (no receipt, under reasonable amount)	✅ Yes	ATO reasonable amount
Shift loading / penalty rates	❌ No special treatment	Taxed as ordinary income
Employer mileage allowance (on income statement)	↔ Declare & claim expenses	Cents-per-km or logbook
Employer mileage reimbursement (not on income statement)	❌ Cannot claim reimbursed portion	—

💡 Pro tip: Use a simple notebook or the ATO's myDeductions app to log each inter-facility trip as it happens. A few seconds per trip saves hours at tax time and gives you rock-solid evidence if the ATO reviews your return.

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