Registration, memberships & insurance
The costs of staying registered and covered for your work are commonly deductible when you pay them yourself.
- AHPRA annual registration fee
- Nursing union and professional association memberships
- Professional indemnity insurance
- Subscriptions to nursing journals and work-related publications
Uniforms, laundry & protective gear
Compulsory or occupation-specific uniforms (including scrubs with a logo), protective items and their laundering are generally claimable. Everyday clothing worn under a uniform is not.
Non-slip nursing shoes and stockings can be claimable where they're required for your role — your consultant will confirm what applies.
Self-education & training
Courses, conferences, CPD and training that maintain or improve the skills for your current nursing role are commonly deductible, along with related textbooks, travel and equipment.
Study to move into a different career generally isn't deductible — it has to connect to the income you earn now.
Car, travel & equipment
You can't claim your normal trip to and from one regular workplace, but travel between hospitals or sites, agency shifts at different locations, or carrying bulky equipment can qualify.
Work equipment like a fob watch, medical instruments, and a portion of your phone use for work may also be claimable with records.
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Frequently asked
Can I claim my AHPRA registration?
Yes — the annual registration fee you pay to work as a nurse is generally deductible. Your initial registration to first enter the profession is treated differently.
Can I claim shoes and stockings?
Where they're a required part of your nursing uniform or protective for the role, they're commonly claimable. Ordinary shoes worn to any job are not.
Can I claim meals on shift?
Generally no — ordinary meals aren't deductible. Limited exceptions can apply to genuine overtime meal allowances. Your consultant will check your situation.
What about self-education while working?
CPD and courses that maintain or improve your current nursing skills are commonly deductible, including fees, textbooks and related travel.
This guide is general information only and does not take your personal circumstances into account, so it isn't tax advice. CFM Group is a referral service that connects you with an independent registered Australian tax agent who reviews and lodges your return. Always confirm your own situation with the ATO or your tax agent.