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  • Deductions

    You may be able to claim deductions for your work-related expenses. Work-related expenses are expenses you incur on items used to earn your income as a nurse, midwife or direct carer.

    To claim a deduction for a work-related expense:

    • you must have spent the money yourself and weren't reimbursed
    • it must be directly related to earning your income
    • you must have a record to prove it (usually a receipt).

    If the expense was for both work and private purposes, you can only claim a deduction for the work-related portion.

    You can use the ATO app's myDeductions tool to help keep track of your work-related expenses. It’s an easy way to capture information on-the-go and makes tax time quicker by uploading your deductions to your tax return.

    For a summary of common deductions for nurses, midwives and direct carers, see Nurse, midwife or carer deductions (PDF, 245KB)This link will download a file.

    Or, for a detailed list to help you work out if your expense is deductible, and how much you can claim, see:

    Common expenses A–F

    Details on claiming common nurse, midwife and direct carer expenses for:

    Agency commissions and agency fees

    You can claim a deduction for commission payments you made to a nursing agency.

    You can't claim a deduction if your employer has paid the commission payment, or for upfront fees, joining fees or search fees paid to a nursing agency.

    Annual practising certificate fees

    You can claim a deduction for the cost of renewing your annual practising certificate.

    Car expenses

    You can't claim a deduction for the normal trips between your home and work. These are private expenses even if you live a long way from your usual workplace or have to work outside normal business hours.

    The limited exception to this is if you must carry bulky tools or equipment between home and work. Then, you can claim a deduction only if:

    • your employer requires you to transport the tools or equipment for work, that is you don't carry them as a matter of personal choice or convenience
    • the tools or equipment are essential to earning your income
    • there's no secure area for storing them at your workplace
    • the equipment is bulky – meaning it's heavy and/or cumbersome.

    You can claim a deduction for the cost of using your car when you're travelling for work. For example, when you:

    • drive between separate jobs on the same day – for example, travelling to a second job with another employer
    • drive to and from an alternate workplace for the same employer on the same day – for example, driving to another hospital or medical facility for a meeting.

    The Work-related car expenses calculator helps calculate the amount you can claim as a deduction for car expenses.

    You must keep records of your car use. If you drive a car you can choose between the cents per kilometre method or the logbook method to calculate your deduction. If you use the logbook method, you need to keep a logbook to help you determine the percentage of work-related use of your car. If you use the cents per kilometre method, you need to provide a calculation of your work-related kilometres. You must be able to show that the kilometres travelled were work-related.

    If you own a motorcycle, or a vehicle with a carrying capacity of one tonne or more, or nine passengers or more you can deduct your actual expenses.

    Example – transporting bulky equipment

    Marie, a school health nurse, works at a different school each day. She's required to carry a large amount of work-related equipment in her vehicle as she must travel to a different location each day.

    The cost of Marie's travel to and from work is deductible.

    End of example

    See also:

    Child care

    You can't claim a deduction for child care that you pay for when you're working. It's a private expense.

    Clothing expenses (including footwear)

    You can claim a deduction for the cost you incur when you buy, hire, repair or replace clothing, uniforms and footwear you wear at work if it's:

    • protective
    • occupation specific (and not a conventional, everyday piece of clothing)
    • a uniform.

    To claim a deduction for the cost of a uniform it must be unique, distinctive and compulsory to wear. Clothing in a specific colour or brand isn't enough to classify clothing as a uniform. For example, a shirt with the corporate logo on it that you must wear when you work is a uniform, so you can get a deduction for buying it.

    You can't claim a deduction for the cost of buying or cleaning plain clothing worn at work, even if your employer tells you to wear it. You can't claim for:

    • heavy duty conventional clothing such as jeans, drill shirts and trousers
    • running shoes or casual shoes.

    These are private expenses.

    See also:

    Drivers licence

    You can't claim a deduction for a drivers licence. This is a private expense, even if you must have it as a condition of employment.

    Fines

    You can't claim a deduction for any fines you get when you work. Fines may include, parking fines and speeding fines.

    First aid courses

    You can claim a deduction for the cost of first aid training courses if you, as a designated first aid person, are required to undertake first aid training to assist in emergency work situations.

    For more nurses, midwifes and direct carer expenses, see:

      Last modified: 15 Jul 2019QC 20811