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Tax deductions · Nurse, midwife or carer

If you're a nurse, midwife or carer, it pays to know what you can claim.

As a nurse, midwife or carer you can claim work-related expenses you paid for yourself and weren't reimbursed, as long as they directly relate to earning your income and you keep records to prove it. You can only claim the work-related portion of any expense.

ⓘ General information only — not personal advice. See full disclaimer below.

Before you claim — the three rules

01
You must have spent the money yourself and weren't reimbursed.
02
The expense must directly relate to earning your income.
03
You must have a record — usually a receipt — to prove it.

You can only claim the work-related portion of an expense, not any part that relates to private use.

Car expenses

You may be able to claim

  • ✓Driving between separate jobs on the same day, such as from your carer job to a second job.
  • ✓Driving to and from an alternate workplace for the same employer on the same day, such as between two clinics.
  • ✓Trips between home and work in limited cases where you carry bulky tools or equipment (at least 20kg or cumbersome), such as a set of baby scales, that your employer requires, that are essential to your income, and that can't be securely stored at the work location.
  • ✓Car expenses calculated using a logbook for the work-related percentage, or a reasonable calculation if you use the cents per kilometre method.

You generally can't claim

  • ✕Trips between home and work, even if you live far away or work outside normal business hours such as public holiday shifts.

Clothing expenses

You may be able to claim

  • ✓Buying, hiring, mending or cleaning uniforms that are unique and distinctive to your job, or protective clothing your employer requires, such as non-slip nursing shoes or support stockings.

You generally can't claim

  • ✕Buying or cleaning plain clothing worn at work even if your employer requires it or you only wear it for work, such as black pants and a white shirt.

Self-education expenses

You may be able to claim

  • ✓Self-education costs for a course that relates directly to your current job, such as a wound care course.

You generally can't claim

  • ✕Study that only relates to your work in a general way or is designed to help you get a new job, such as studying to move from carer to registered nurse.

Phone and internet expenses

You may be able to claim

  • ✓The work-related portion of phone and internet use when your employer needs you to use your personal devices for work.

Other common deductible expenses

  • ✓Calculators.
  • ✓Union and professional association fees.
  • ✓Agency commissions and agency fees, and annual practising certificate fees.
  • ✓Technical or professional publications.
Book an appointment →Read the official ATO guide

Last updated 19 June 2026

General information only — not personal tax advice.This guide is based on the Australian Taxation Office's (ATO) occupation and industry specific guidance and is provided by BelairTax as general information only. It is current as at 19 June 2026 and may change as tax laws, ATO positions and individual circumstances change. It does not take into account your particular objectives, financial situation or needs, and it is not personal tax, financial or legal advice. Whether you can claim a deduction depends on your specific circumstances — generally you must have spent the money yourself and not been reimbursed, the expense must directly relate to earning your income, and you must keep a record (usually a receipt) to prove it. Before acting on any information in this guide, you should obtain personal advice from a registered tax agent that is tailored to your individual situation. BelairTax (Registered Tax Agent, TPB Registration No. 75855001) accepts no liability for any loss arising from reliance on this general information. To discuss your circumstances, contact us on (08) 9295 0807 or at office@belairtax.com.au.

Based on Australian Taxation Office material. © Australian Taxation Office for the Commonwealth of Australia. Licensed under CC BY 3.0 AU. This material has been adapted from the original.