What Nurses Can Claim
These are the most common deductions the ATO accepts for nurses. Remember the three rules: you spent the money yourself, it's directly related to earning your income, and you have records to prove it.
| Common Deductions for Nurses |
|---|
| Uniforms and scrubs (laundering: $1/load if mixed, $0.50 if dedicated) |
| Non-slip shoes (work-only) |
| Fob watch and stethoscope |
| Union fees (NSWNMA, ANMF) |
| Working with vulnerable people check |
| Self-education (specialisation courses) |
| Phone (on-call usage portion) |
| Parking at hospital (if you do shift work with no public transport) |
Average Claim
The typical nurse claims around $1,500 in work-related deductions per year. If your claim is significantly above this, make sure your records are bulletproof — the ATO data-matches your claim against others in your occupation.
Watch Out
Makeup, regular clothing worn under scrubs, and gym memberships are not deductible — even if you feel they're work-related.
How to Claim
Report your deductions at Item D1 (work-related expenses) in your tax return. Use myTax or a tax agent. Keep receipts for 5 years. For items under $300, you get an instant deduction. For items over $300 (laptops, tools), you depreciate them over their effective life.
The $300 No-Receipt Rule
You can claim up to $300 in total work-related expenses without receipts. But the ATO can still ask you to show how you calculated the amount. This is a total across ALL categories — not $300 per item.
Frequently Asked Questions
What can nurses claim on tax?
Common deductions for nurses include: uniforms and scrubs (laundering: $1/load if mixed, $0.50 if dedicated), non-slip shoes (work-only), fob watch and stethoscope, union fees (nswnma, anmf), and more. The average claim is around $1,500.
Do I need receipts?
For claims totalling over $300 in work-related expenses, yes. Keep all receipts for 5 years from the date you lodge your return. Digital copies are accepted.
How much do nurses usually claim?
The average nurse claims about $1,500 per year in work-related deductions. Claims well above average are more likely to be audited.