Online Tax Return

Nurses / Midwife: Tax Return Tips for deduction

Nurses / Midwife: Tax Return Tips for deduction

Expenses Type ×


  •          Cost to buy/hire/repair/clean:
  • Protective clothing that has protective features/functions worn to protect you from the risk of illness/injury at work such as scrubs/non-slippery shoes.
  • A compulsory uniform strictly/consistently enforced by the employer & is sufficiently distinctive to your employer.
  •          Cost to buy/hire/repair/clean conventional (everyday) clothing such as white shirt or blank pants.
  •          Deduction if your employer pays for/reimburses you for these expenses.


  •          Under very limited circumstances, the cost of trip between home and work if you don’t have a fixed workplace & you continually travel from one work site to another during your workday.
  •         Cost of using your own car when you drive: (1) directly between separate jobs on the SAME DAY or (2) drive to/from an alternate workplace for the same employer on the SAME DAY.

(If you travel less than 5000 km, following cent/km regime, you can simply claim a set allowance of 78 c/km for the year ended 30 June 2023. (Note: if you keep valid logbook under logbook method, the apportionment of personal and employment usage should be backed by written evidence of your car expenses.)


  •         The cost of traveling from home to work and vice-versa
  •         Travel costs that are paid/reimbursed by your employer.





  •          Phone/internet cost apportioned for private, and work use with the appropriate records.
  •         Phone/internet cost used to communicate with your manager about your shifts/rosters/payslips etc.
Self-Education & Study
  •         Self-education & study expenses if your course directly relates to your employment as a nurse/midwife & it improves/maintains the skills/knowledge required for your current role OR results/likely to result in an increase in your current employment income.
  •          Self-education & study expenses not related to your current role or for your new role in a different sector.
  •          Payment/reimbursement of your expenses by the employer
Other Expenses:


  •         Work-related portion of other expenses that relate to your employment, including:
  • Union/professional association fee
  • Agency commission/fees, practicing certificate fees.
  • Technical/professional publication
  • Equipment/tools such as stethoscope, pin watch
  • PPE eg. Gloves, face masks, sanitizer, anti-bacterial spray used for working proximity with patients.
  •         Expenses of private/personal nature such as childcare, personal subscriptions, fines, flu shots and other vaccinations etc.
  •        Costs met/reimbursed by your employer



If you are working as a Nurse or Midwife and need any personalized assistance in your tax return, please schedule an appointment with one of our experienced tax advisors Perth / tax accountants Perth by calling us on 08-9386 0047.