Tax Deductions for Doctors in Western Australia 2025–26

What doctors in WA can claim on tax — average deduction $3,500. Union fees, registration, equipment, and state-specific claims.

Last updated April 2026 · Source: ATO · Financial year: 2025–26 Current 2025–26
The Answer
$3,500
Average deduction for doctors in WA. Union: AMA WA (~$1,050/yr).

Common Deductions for Doctors — WA

Medical equipment (stethoscope, ophthalmoscope, etc.), AHPRA registration ($812/yr for specialists), medical indemnity insurance ($5,000–$50,000+/yr depending on specialty), conference attendance and CPD courses, journal subscriptions, medical textbooks, practice costs (if sole practitioner), phone and internet (patient calls), protective equipment

Average Claim

The typical doctor claims around $3,500 in work-related deductions per year. If your claim is significantly above this, make sure your records are solid — the ATO data-matches your claim against others in your occupation.

Union Fees — WA

In Western Australia, the relevant union is AMA WA (~$1,050/yr). Union fees are fully tax deductible.

Registration

AHPRA registration ($812/yr specialists, $396/yr GPs) — deductible. Medical indemnity insurance — deductible.

WA-Specific Claims

FIFO doctors to remote WA communities are common — travel, accommodation (self-funded portion), and remote area supplements apply. WA rural GP incentives.

How to Claim

Report your deductions at Item D1–D5 in your tax return. Use myTax (free) or a tax agent. Keep receipts for 5 years. Items under $300 get an instant deduction. Items over $300 are depreciated over their effective life.

From 2026–27: The new $1,000 standard deduction means you can claim a flat $1,000 without receipts — or itemise if your actual expenses are higher. Details →

Frequently Asked Questions

What can doctors claim on tax in WA?

Common deductions include: Medical equipment (stethoscope, ophthalmoscope, etc.), AHPRA registration ($812/yr for specialists), medical indemnity insurance ($5,000–$50,000+/yr d. The average claim is $3,500. Union fees (AMA WA (~$1,050/yr)) are fully deductible.

How much do doctors usually claim?

The ATO benchmark for doctors is around $3,500 in work-related deductions. Claims well above this attract ATO scrutiny — keep receipts.

What Changed

Apr 2026 Verified for Western Australia
Last updated: April 2026 · Source: ATO · Financial year: 2025–26