Uniforms, Laundry & Equipment

What Australian nurses can claim for work clothing, laundry, and nursing tools.

$300

No-receipt max per item

$150

Laundry no-receipt max

$300+

Must depreciate

Uniforms & Scrubs

You can claim the cost of compulsory uniforms if they have your employer's logo or are registered under AusIndustry. Standard nursing scrubs are deductible if they're compulsory, protective, or branded workwear.

💡 Up to $300 per item can be claimed without a formal receipt. Over $300, you need a receipt and the item may need to be depreciated over its effective life.

Non-Slip Nursing Shoes

Fully deductible if they are occupation-specific safety footwear (e.g. non-slip, closed-toe nursing shoes). They must not be suitable for everyday wear. Typical range: $150-$300.

⚠️ Ordinary sneakers or fashion shoes are NOT deductible, even if you only wear them at work.

Laundry Expenses

Method	Amount	Evidence
No written evidence	Up to $150 total	None needed
Work-only wash load	$1 per load	Diary of loads
Mixed load	50¢ per load	Diary of loads

If your total laundry claim is $150 or less, you don't need written evidence. Above $150, keep a diary or receipts.

PPE (Gloves, Masks, Face Shields)

If you purchased these personally and were not reimbursed by your employer, the cost is fully deductible.

Stethoscope & Medical Equipment

Under $300: Claim the full cost in the year of purchase. Examples: stethoscope, blood pressure cuff, medical scissors, pen light.
Over $300: Must be depreciated over the item's effective life (e.g. a $600 stethoscope depreciated over 5 years = $120/year).

Nursing Tools

Deductible tools include: fob watches (specialist nursing type, not ordinary watches), pen lights, bandage scissors, pouches, belt clips, and personal hand sanitiser/wipes.

Quick Reference Table

Item	Can Claim?	Typical Amount
Compulsory uniform (scrubs)	✅ Yes	Actual cost
Non-slip nursing shoes	✅ Yes	$150-$300
Laundry (no records)	✅ Yes	Up to $150
PPE (gloves, masks)	✅ Yes	Actual cost
Stethoscope	✅ Yes	$100-$500
Fob watch	✅ Yes	$20-$100
Ordinary watch/smartwatch	❌ No	—
Everyday clothes	❌ No	—

💡 Pro tip: Use the ATO's myDeductions app to photograph receipts throughout the year. Don't wait until tax time!

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