❓ Nurse Tax Q&A

Yes. If you purchased it yourself and weren't reimbursed by your employer. If it costs $300 or less, claim the full cost in the year of purchase. If over $300 (e.g. a $600 cardiology stethoscope), it must be depreciated over its effective life (typically 5-8 years for medical equipment). Keep your receipt.

Up to $150 per year without written evidence — but you must still be able to explain how you calculated the amount. With a diary, you can claim $1 per load (work-only) or 50¢ per load (mixed). The $150 is not an automatic deduction — it's the maximum you can claim without keeping receipts.

Yes, non-slip nursing shoes are deductible if they're occupation-specific safety footwear — not ordinary fashion shoes you could also wear outside work. Typical claim: $150-$300. Keep a photo and receipt showing they're safety-rated or slip-resistant.

The $300 threshold means any work-related item costing $300 or less can be claimed as an immediate deduction in full. Items over $300 must be depreciated over their effective life. For example, a $250 stethoscope = claim $250 in one year. A $600 stethoscope = depreciate ~$75-120/year for 5-8 years.

Yes, if the uniform is compulsory — either because it has the employer's logo, is registered under AusIndustry, or is occupation-specific (like nursing scrubs). Private clinic nurses can claim uniform costs, laundry, and shoes just like their public hospital colleagues.

Yes, the work-use portion. If you use your personal phone for work calls, rosters, emails, or training apps, you can claim the work-related percentage of your phone costs. The ATO recommends keeping a 4-week diary to establish your work-use percentage.

Yes, travel between different work locations during your shift is deductible. Use the cents-per-km method (88¢/km, up to 5,000 km/year) — no logbook needed, just keep a diary. Your regular commute from home to your main workplace is NOT deductible.

If your employer pays you a travel allowance (extra money for travel), you must declare it as income. You can then claim your actual car expenses using the cents-per-km or logbook method. However, if your employer reimburses you for exact costs, you cannot also claim that — that's double-dipping.

Only if you're travelling between facilities during work hours. Parking at your regular workplace is generally a commuting expense and is not deductible. If you drive to a different hospital during your shift and pay for parking there, that parking is deductible.

Yes, fully deductible. Your annual AHPRA nursing registration fee is a mandatory cost of practising. The 2025-26 fee is $193. Keep your renewal receipt. Also deductible: union fees (ANMF ~$400-$700), professional indemnity insurance, and Working with Children Checks.

Yes, if the course maintains or improves skills required in your current role. Includes CPD workshops, seminars, conferences, and post-graduate study related to nursing. You CANNOT claim courses for an entirely new career. Textbooks, journal subscriptions, and conference travel are also deductible.

If you work for a public hospital or NFP provider, you can redirect pre-tax income to pay your rent or mortgage. For public hospital nurses, the cap is $9,010 per FBT year (1 Apr – 31 Mar) for living expenses. Your salary packaging provider pays the rent from your pre-tax salary. You save whatever your marginal tax rate is on that amount — typically ~$2,700-$3,100/year.

100% legal and ATO-approved. Salary packaging is a permanent government policy (FBT Assessment Act 1986) designed to attract and retain workers in public health and NFP sectors. Over 70% of healthcare workers already use it. Not a temporary loophole.

Depends on your employer. If you work for a not-for-profit aged care provider (e.g. Bolton Clarke, BlueCare, UnitingCare), you can package up to $15,900 living + $2,650 meals = $18,550 per year. For-profit private nursing homes are generally not eligible. Check with HR.

HECS/HELP debt doesn't accrue interest. Instead, the balance is indexed on 1 June to keep pace with inflation. The 2026 rate is 2.8%. Indexation is capped at the lower of CPI or the Wage Price Index. Repayments are separate — once you earn over $67,000, you repay 15¢ per $1 over the threshold, automatically withheld by your employer.

For 2025-26, repayments start when your income exceeds $67,000. You repay 15¢ per $1 earned over $67,000. Example: a nurse earning $86,000 would repay ($86,000-$67,000) × 15¢ = $2,850 per year. This is automatically withheld by your employer through the PAYG system.

Keep all records for 5 years from lodgement. Includes: receipts for items over $300, bank statements, logbook (12-week diary, valid 5 years), laundry diary if over $150, phone/internet diary (4-week period), and home office time records. The ATO myDeductions app lets you snap and store receipts digitally.

The ATO will notify you in writing. You have 28 days to respond with evidence. If you can't substantiate a claim, it will be disallowed and you may owe the difference plus interest and penalties. Keeping good records is your best defence.