For registered and enrolled nurses, midwives, and aged care nurses employed on a salary or agency basis. Uniform and registration costs are the biggest claim categories, but plain scrubs generally don't qualify.
Compulsory uniform items
Stethoscope, fob watch, and compression stockings where compulsory wear.
Uniform laundering
Laundering of a compulsory or logo-branded uniform.
Registration and membership fees
AHPRA registration renewal and union/professional association fees.
Self-funded mandatory vaccinations
Immunisations required for the role where you paid for them yourself.
Car travel between shifts at different sites
Travel between different work sites in the same day.
88c/km up to 5,000km, or logbook methodOvertime meal expenses
Where covered by an award and included as allowance income.
Professional development
Training directly tied to your current clinical specialty.
Clinical reference apps/subscriptions
Nursing-specific reference apps and subscriptions.
People in this occupation often forget to claim these — check they apply to you.
Plain scrubs with no logo — generally treated as conventional clothing unless compulsory/occupation-specific under a documented policy
Everyday moisturiser or skincare
Gym memberships for general fitness
Travel from home to your regular hospital or ward
Receipt — Uniform purchase receipts
Diary — Laundry log/diary if claiming actual costs
Receipt — AHPRA/registration renewal receipt
Diary — Travel diary for multi-site shifts
General information only, not tax advice — content last reviewed 01/07/2026 against ATO guidance for FY2025-26. Whether a specific expense is deductible depends on your individual circumstances; confirm with a registered tax agent or the ATO before lodging.