For nurses & midwives · ATO-sourced
Tax deductions for nurses & midwives — every one the ATO’s guide flags.
Uniform, AHPRA, CPD, stethoscope, non-slip shoes, travel between wards — plus the one thing generic tax tools miss: PBI salary packaging up to $9,010 tax-free if you work for a public hospital or not-for-profit. Every item on this page cites the ATO’s own nurses guide.
Beyond the calculator
This catalogue is the reference. Signup unlocks the Deductions wizard + tax hub — log your uniform, AHPRA, CPD, shoes, stethoscope and travel receipts once and they carry FY-to-FY. When the ATO refreshes rulings we surface it, so you can update.
Sits alongside your WFH log, PBI salary packaging tracker, and the year-end tax worksheet — one profile, every deduction verified against the current ATO nurses guide.
Start your deductions log →The one most tax tools miss
PBI salary packaging — up to $9,010 tax-free
If your employer is a public benevolent institution (most public hospitals + not-for-profit aged care), you can salary-package everyday expenses like mortgage repayments, rent, credit-card bills, groceries or school fees up to the FBT-exempt cap. That portion comes off your taxable income — and meal & entertainment adds another ~$2,650 on top.
Talk to your HR / salary-packaging provider. Every fund has a deadline. Sourced from the ATO’s FBT-exempt PBI cap page (linked in the checklist below).
The list
10 deductions nurses commonly claim
Each is a suggestion — may be deductible if the ATO conditions apply. Tap the source link on any item to check the specific rules.
Uniform (compulsory + protective) + laundering
May be deductible if: The uniform is compulsory (employer-required with a logo or specific design) OR is protective clothing (aprons, gowns, non-slip shoes). Everyday clothing is NOT deductible even if worn only at work. Laundry claim capped at $150 without receipts if claim is < $150.
May be deductible if: Protective footwear specifically required for the hospital or aged-care environment. Everyday shoes are not deductible.
AHPRA registration + endorsement fees
May be deductible if: Annual practising registration + any endorsement fees required to maintain your current role.
CPD, conferences + textbooks
May be deductible if: Continuing Professional Development required by AHPRA — course fees, textbooks, travel to conferences directly related to your CURRENT nursing role.
Stethoscope, fob watch, small work equipment
May be deductible if: Bought at your own expense and used for work. Under $300 (per item) → immediate deduction. Over $300 → depreciated as a capital asset.
PBI salary packaging (up to $9,010 tax-free)
May be deductible if: Your employer is a Public Benevolent Institution (PBI) — most public hospitals + not-for-profit aged care. Portion up to the FBT-exempt cap comes off your taxable income; meal & entertainment adds another ~$2,650. Talk to your HR / salary-packaging provider.
Travel between hospitals / shifts (same day)
May be deductible if: Travel between TWO different work sites on the same day (not home→work). Keep a logbook + odometer readings.
Income protection insurance premium
May be deductible if: Paid outside super (not the life cover inside your super fund). The premium portion covering income replacement is deductible.
Working-from-home hours (fixed-rate method)
May be deductible if: You worked from home to do income-earning tasks (not just occasional emails), kept a diary or timesheet of hours, and paid for the running costs (electricity, internet, phone, stationery). Fixed rate covers energy + phone + internet + stationery + computer consumables — no separate claim for those. See your WFH hub for the current ATO cents-per-hour rate.
Donations of $2+ to a DGR
May be deductible if: The recipient is registered as a Deductible Gift Recipient (DGR) and you got nothing material in return. Verify DGR status on ATO ABN lookup. Keep the receipt.
List sourced from the ATO’s nurses, midwives & carers occupation guide. Not exhaustive — suggestions only. Not lodgement advice. Every claim depends on your specific circumstances.
What NestWise does for you
Not another tax app.
NestWise doesn’t do your tax. It quietly tracks everything during the year so when tax time rolls around you’re not scrambling.
- Store your receipts tagged to the right FY
- Log WFH / shift-work hours with the ATO fixed rate applied
- Track uniform, shoes, stethoscope and everything else on the list above
- Flag AHPRA + CPD deductions against your annual registration renewal
- Watch salary packaging headroom so you don’t under-use the $9,010 cap
- Summarise it all — one clean tax-time page + PDF export
Take that PDF to your accountant. Or use it to do your return yourself. Either way, you don’t spend two panicked weekends in July digging through your inbox.
Less in your head, more in your day
NestWise is free to start.
Set up in 30 seconds. Free forever for the core tools; upgrade to Family ($20/yr locked for founding members) when you want the year-round tracking + tax-time PDF.
Sign up free →Not financial or tax advice. Every deduction depends on your specific circumstances. Rates change; verify with the ATO or your registered tax agent before lodgement. Sources cited per item; last verified against the ATO nurses guide 2026-07-03.