Tax Deductions for Nurses in New South Wales 2025–26

What nurses in NSW can claim on tax — average deduction $1,500. Union fees, registration, equipment, and state-specific claims.

Last updated April 2026 · Source: ATO · Financial year: 2025–26 Current 2025–26
The Answer
$1,500
Average deduction for nurses in NSW. Union: NSWNMA (~$650/yr).

Common Deductions for Nurses — NSW

Uniforms, scrubs laundering ($1/load), non-slip shoes, fob watch, stethoscope, AHPRA registration ($185/yr), union fees, WWCC/police check, self-education courses, phone (on-call portion), parking at hospital (shift workers)

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 solid — the ATO data-matches your claim against others in your occupation.

Union Fees — NSW

In New South Wales, the relevant union is NSWNMA (~$650/yr). Union fees are fully tax deductible.

Registration

AHPRA registration ($185/yr) — deductible in all states

NSW-Specific Claims

Sydney hospital parking can cost $15–$25/day — keep receipts for every shift. Night shift and penalty rates don't change your deduction eligibility but do increase your taxable income.

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 nurses claim on tax in NSW?

Common deductions include: Uniforms, scrubs laundering ($1/load), non-slip shoes, fob watch, stethoscope, AHPRA registration ($185/yr), union fees, WWCC/police check, self-educa. The average claim is $1,500. Union fees (NSWNMA (~$650/yr)) are fully deductible.

How much do nurses usually claim?

The ATO benchmark for nurses is around $1,500 in work-related deductions. Claims well above this attract ATO scrutiny — keep receipts.

What Changed

Apr 2026 Verified for New South Wales
Last updated: April 2026 · Source: ATO · Financial year: 2025–26