Tax Deductions for Doctors and Medical Professionals
Doctors have unique deductions — from medical equipment and professional indemnity insurance to conference travel. The ATO expects you to claim what's legitimately work-related.
This guide covers 32 deduction categories with 261+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
💰 Real-World Example
Dr Chen: Dr Chen is a GP who works at a clinic and does hospital rounds. He claimed professional indemnity insurance ($3,200), medical journals ($450), conference registration and travel ($2,100), and his stethoscope ($280).
Result: ~$2,200 back on a $180k salary
Illustrative example only. Your situation may differ.
Deduction Categories
32
Specific Items
261
Income Types
0
Work-Related Deductions (32)
Amounts you do and don't include
- salary and wages, including cash or bonus payments
- other income, such as compensation or insurance payments – for example, payments made under an income protection insurance policy to replace your salary and wages.
- You must include all the income you receive as a doctor, specialist or medical professional during the income year in your tax return, this includes:
- Don't include as income any reimbursements you receive.
- Your income statement or a payment summary will show all your salary and wages and allowances for the income year.
Allowances
- to help you pay for a work expense – for example, phone expenses
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, being on call
- as an amount for having special duties, skills or qualifications – for example, first aid qualifications.
Allowances not on your income statement or payment summary
- don't include it as income in your tax return
- can't claim any deductions for the work expenses the allowance covers.
- include the allowance as income in your tax return
- include a claim for the work expenses you incur in your tax return
- must have records of your expenses.
Allowances and claiming a deduction
- from her regular place of work to a venue to attend training
- to visit clients.
- The following table sets out allowances you may receive and when you can claim a deduction.
- Example of allowance type
- Deduction (Yes or No)
- Compensation for an aspect of your work that is unpleasant, special or dangerous or for industry peculiarities
- These allowances don't help you pay for deductible work-related expenses
- An amount for certain expenses
- Motor vehicle allowance
- If you incur deductible expenses
- An amount for special skills
- A first aid certificate
- Bill is a doctor at an aged care home. Bill generally works from Monday to Friday each week but is also on call on the third weekend of every month. Even if he isn't called in when he is on call, Bill receives an allowance from his employer.
- At the end of the income year, the total allowance is shown on his payment summary. Bill must declare the allowance as income in his tax return.
- Bill can't claim a deduction as he doesn't incur any deductible expenses. The allowance compensates Bill for having to be ready to go into work over the period he is on call. The allowance doesn't help pay for work-related expenses.
- Breanna is a physiotherapist. During the income year, Breanna uses her own car to travel:
- Breanna's employer pays her 80c per kilometre when she uses her car for work purposes. At the end of the year, her income statement shows she was paid an allowance of $256 for using her car for work (320 kms × 0.80 = $256).
- Breanna must include the car allowance as income in her tax return.
- Breanna can claim a deduction for the cost of using her car for work purposes. She can't claim the amount of the allowance she receives. Breanna must calculate the amount of the deduction using the records she keeps whenever she uses her own car for work purposes.
- In the past year Breanna has kept a record of the work trips she did using her own car, but she doesn't keep a logbook. Her records show she travelled 320 kms for work purposes.
- As Breanna has not kept a logbook, she uses the cents per kilometre method to claim a deduction. The cents per kilometre method rate for the income year 20234–25 is 88c per kilometre.
- Breanna claims a deduction of $281.60. Breanna calculates her deduction as 320 kms × $0.88 = $281.60.
Reimbursements
- you don't include the reimbursement as income in your tax return
- can't claim a deduction for the expenses.
- Deductions for work expenses
- Record keeping for work expenses
AMA or other medical professional association membership fees
- You can claim a deduction for the cost of membership with the Australian Medical Association (AMA) or other medical professional associations.
- If the amount you pay is on your income statement or payment summary, you can use it to prove your claim.
Annual practising certificate fees
- You can claim a deduction for the cost of renewing your annual practising certificate if you need it to work in your current occupation or industry.
- You can't claim the initial cost of getting your practicing certificate as a deduction. This is because you incur the expense to enable you to start your employment, not while earning your income.
Example: ongoing expense
- Brenden needs an annual practicing certificate to work as a doctor. He can claim a deduction for the cost of renewing his practising certificate each year as he incurs the expense in earning his employment income.
Books and journals
- it cost $300 or less
- you use the publication mainly for work-related purposes, that is more than half (50%) of the time for work purposes
- the publication isn't part of a set you start to hold in that income year where the total set costs more than $300
- the item isn't one of a number of identical or substantially identical items that together cost more than $300.
- the content of each individual item is directly relevant to your duties and cost more than $300
- the item is part of a set or a number of items that are identical or substantially identical which cost more than $300.
Example: claiming decline in value of an item that cost more than $300
- Katie is a general practitioner. She buys a medical book costing $350 to add to her professional library.
- Katie can’t claim a deduction for the full cost of the book. This is because the total cost to be added to her professional library is more than $300. Instead, she must claim the decline in value of the book over the effective life of her professional library.
Example: claiming decline in value of a set
- each book forms part of a set, that she buys in the income year
- the total cost of the set was more than $300.
- Laura is an employee obstetrician. During the income year she buys a series of 6 obstetrics books. Each book cost $65. The books are marketed as a set and are designed to be used together.
- Laura can't claim an outright deduction for the full cost of any of these books because:
- Instead, she must claim the decline in value on the books over the effective life of her professional library.
Car expenses
- live a long way from your usual or regular workplace
- have to work outside normal business hours (for example, weekends or early morning shifts).
- the tools or equipment are essential to perform your employment duties
- the tools or equipment are bulky, meaning that because of the size and weight, they are awkward to transport
- they can only be transported conveniently using a motor vehicle
- there is no secure storage for such items at the workplace.
- directly between separate jobs on the same day (provided neither of the workplaces is your home) – for example, travelling from your first job as a general practitioner directly to your second job as a university lecturer
- to and from an alternative workplace for the same employer on the same day – for example, travelling between your consulting rooms and a hospital to undertake surgeries
- from home directly to an alternative workplace – for example, travelling from home to a hospital that isn't your regular work location to consult with your post-operative patients.
- own the car
- lease the car (directly from the finance company)
- hire the car under a purchase agreement (with the car dealership or a finance company).
- vehicle with a carrying capacity of one tonne or more (such as a ute)
- vehicle that can transport 9 passengers or more (such as a minibus).
Example: choosing to transport bulky equipment
- Stephen is an employee general practitioner. He takes a couple of his patient's medical records home to review. The files fit in one box.
- Stephen can’t claim a deduction for the costs of travelling between the medical practice and his home. The records are not bulky. Stephen's travel is private travel between his regular place of employment and his home.
Example: travelling to work outside of regular hours
- Armando is an employee general practitioner at a late-night medical centre. He typically works the day roster from 7:00 am to 2:00 pm. Armando finishes work and returns home at the end of the day. At 6:00 pm, he receives a phone call and returns to the practice to backfill a colleague who is sick.
- Even though Armando is travelling to work outside his regular hours he can’t claim a deduction. His travel is still private travel between home and his regular workplace.
Example: travelling to and from an alternative workplace
- Fadia is an employee cardiothoracic surgeon. She travels from her consulting rooms, which is her regular workplace, to the hospital where she performs surgeries.
- Fadia can claim a deduction for travel directly between the consulting rooms and the hospital as she travels from her regular workplace to an alternative workplace.
- Fadia can't claim a deduction for travel between home and the consulting rooms. These expenses are private.
Child care
- You can't claim a deduction for the cost of child care (including school holidays and before and after school care) when you’re working. It’s a private expense, and the expenses have no direct connection to earning your income.
Clothing and uniform expenses (including footwear)
- protective clothing – clothing with protective features or functions that you wear to protect you from specific risks of injury or illness at work. For example, enclosed non-slip shoes, aprons or smocks that protect conventional clothing. Conventional clothes you wear at work are not regarded as protective clothing if they lack protective qualities designed for the risks of your work. This includes jeans, drill shirts, shorts, trousers, socks, closed shoes.
- occupation-specific – clothing which distinctly identifies you as a person with a particular profession, trade or occupation. For example, a judge's robes or a chef's chequered pants. Items traditionally worn in a profession are not occupation-specific where the clothing is worn by multiple professions, for example a white lab coat.
- a compulsory uniform – clothing that your employer strictly and consistently enforces you wear by workplace agreement or policy and distinctly identifies either you as an employee working for a particular employer
- the products or services your employer provides.
- a non-compulsory uniform – a uniform that is not compulsory to wear and that your employer registers on the Register of Approved Occupational Clothing and.
Example: claiming clothing expenses
- Daniel is an occupational therapist and wears professional business attire to work. These items are conventional clothing and Daniel can't claim the cost of buying, hiring, repairing or replacing the clothing.
Example: compulsory uniform with logo
- Mike's employer requires him to buy and wear shirts with his employer's company logo embroidered on it. As part of his uniform, he also has to wear black pants and black non-slip shoes.
- Mike can claim the cost of buying, hiring, repairing or replacing the shirts as they are distinctive items with the employer's logo. Mike's employer requires him to wear it by a workplace agreement or policy, that they strictly and consistently enforce.
- Mike can also claim a deduction for the cost of his non-slip shoes as he requires them for his safety and protection from slipping over while working.
- However, Mike can't claim the cost of buying or cleaning his black pants because it is a private expense as the items are conventional clothing.
Drivers licence
- You can't claim a deduction for the cost to get or renew your drivers licence , even if you must have it as a condition of employment. This is a private expense.
- You can claim a deduction for additional costs you incur to get a special licence or condition on your licence to perform your work duties.
Entertainment and social functions
- work breakfasts, lunches or dinners
- attendance at sporting events as a spectator
- gala or social nights
- concerts or dances
- cocktail parties
- other similar types of functions or events.
Example: entertainment costs
- Rachael buys a ticket to attend a fundraising gala that cost $250. The ticket includes entry, a 3-course sit-down dinner and entertainment. Rachael considers her attendance at the event as a networking opportunity.
- Rachael can't claim a deduction for the cost of attending the event, even though she is networking. There is no direct connection to Rachael's work duties and the expense is private.
Example: entertainment costs
- Benjamin pays to attend a monthly breakfast organised by a Medical Association. At these breakfasts he networks with industry colleagues and shares information that relates to the health sector.
- Benjamin can’t claim a deduction for the cost of attending, even though his discussions relate to his work. There is no direct connection to his work duties and the expense is private.
Fines and penalties
- You can't claim a deduction for any fines or penalties you get when you either travel to work or incur during work. Fines may include parking and speeding fines or penalties.
First aid courses
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
- Medical professional expenses G–O
- Medical professional expenses P–S
- Medical professional expenses T–W
Glasses, contact lenses and anti-glare glasses
- You can't claim a deduction for prescription glasses or contact lenses , even if you need to wear them while working. These are private expenses.
- You can claim a deduction for the cost of protective glasses if you wear them to reduce the real and likely risk of illness or injury while working as a doctor, specialist or medical professional. Protective glasses include anti-glare or photochromatic glasses, sunglasses, safety glasses or goggles.
- You can only claim a deduction for the work-related use of the item.
Grooming expenses
- you receive an allowance for grooming
- your employer expects you to be well groomed when at work.
- You can't claim a deduction for hairdressing, cosmetics, hair and skin care products, even if:
- All grooming expenses and products are private expenses.
Laundry and maintenance
- protective (for example, anti-bacterial scrubs)
- occupation-specific and not a conventional, everyday piece of clothing such as jeans or general business attire
- a uniform either non-compulsory and registered by your employer on the Register of Approved Occupational Clothing or compulsory.
- $1 per load if it only contains clothing you wear at work from one of the categories above
- 50c per load if you mix personal items of clothing with work clothing from one of the categories above.
Example: work clothing laundered and maintained by employer
- Nathan's employer requires him to wear scrubs when consulting the hospital surgeon on the treatment of his patients. The hospital provides the scrubs to Nathan. He leaves them in the dirty scrubs hamper when he changes back into his own clothes to leave the hospital.
- Nathan can't claim a deduction for laundry expenses as he doesn't incur any costs to buy, maintain or clean the scrubs.
Meal and snack expenses
- overtime meal expenses , but only if you buy and eat the meal while you are performing overtime and you receive an overtime meal allowance under an industrial law, award or agreement
- the cost of meals you incur when you are travelling overnight for the purpose of carrying out your employment duties ( travel expenses ).
- You can't claim a deduction for the cost of food, drink or snacks you consume during your normal working hours, even if you receive a meal allowance. These are private expenses.
Medical equipment
- You can claim a deduction for the cost of Medical equipment and the cost of insurance for that equipment. For example, you can claim a deduction for the cost of stethoscopes and scales if they cost $300 or less.
- For items of medical equipment that cost more than $300, you can claim a deduction for the decline in value of the item over its effective life.
Overtime meal expenses
- you receive an overtime meal allowance under an industrial law, award or agreement
- the allowance is on your income statement or payment summary as a separate allowance
- you include the allowance in your tax return as income.
- up to reasonable amount, you don’t have to get and keep receipts
- more than the reasonable amount, you must get and keep receipts for your expenses.
- you spent the money
- how you work out your claim.
- Medical professional expenses A–F
- Medical professional expenses P–S
- Medical professional expenses T–W
Parking fees and tolls
- You can't claim a deduction for parking at or near a regular place of work. You also can't claim a deduction for tolls you incur for trips between your home and regular place of work. These are a private expense.
- You can claim a deduction for parking fees and tolls you incur on work-related trips.
Example: parking expenses you can't claim
- Nerida is an employee physiotherapist in a hospital and pays $50 per week for on-site staff parking.
- Nerida can't claim a deduction for parking at her regular place of work.
Example: parking expenses you can claim
- Yasmin is an employee practicing psychologist. She travels from her regular workplace to deliver a presentation at a local university. She pays to park at the university.
- Yasmin can claim a deduction for the parking expense as she incurs the expenses on a work-related trip.
Protective equipment and items
- to protect you from the real and likely risk of injury or illness in your work environment or while performing your work duties – for example, working in close proximity to clients while working
- in direct connection to earning your employment income.
- supplies the protective items
- pays for the protective items
- reimburses you for the costs you incur to buy protective items.
Phone, data and internet expenses
- provides you with a phone for work and pays for your usage
- reimburses you for the costs you incur.
- Mobile phone, mobile internet and other devices
- Home phone and internet expenses
Example: calculating phone expenses
- Sebastian uses his mobile phone for work purposes. He is on a set plan of $49 a month.
- He receives an itemised account from his phone provider each month that includes details of his individual phone calls.
- At least once a year, Sebastian prints his account and highlights the work-related phone calls he made. He makes notes on his account for the first month about who he is phoning for work, such as his manager, hospitals and other medical professionals and his patients.
- Of the 300 phone calls he has made in a 4-week period, Sebastian works out that 90 (30%) of the individual phone call expenses billed to him are for work. He applies that percentage to his monthly plan amount ($49 a month).
- Sebastian works out his claim for phone calls for work purposes as follows:
- Total work phone calls ÷ total number of phone calls = work use percentage for phone calls
- 90 ÷ 300 = 0.30 (that is 30%)
- Sebastian can claim 30% of the total bill of $49 for each month for work purposes:
- $49 × 0.30 = $14.70
- Since Sebastian was only at work for 46 weeks of the year (10.6 months), he calculates his work-related mobile phone expense deduction as follows:
- 10.6 months × $14.70 = $155.82
Example: work and private use
- Sylvette uses her computer and personal internet account at home to access her work emails and manage her appointments. Sylvette also uses her computer and the internet for private purposes.
- Sylvette's internet use diary showed 20% of her internet time was for work-related activities and 80% was for private use. As her internet service provider charge for the year was $1,200 she can claim:
- $1,200 × 0.20 = $240 as work-related internet use.
- If anyone else from Sylvette's household was accessing the internet connection, Sylvette needs to reduce her claim to account for their use.
Professional indemnity insurance
- You can claim a deduction for the cost of professional indemnity insurance that relates to your work activities.
Professional library
- You can claim a deduction for the decline in value of a professional library over its effective life.
- Reference books can only be included in your professional library if the contents of the book are directly relevant to your employment duties. For example, for a GP reference books on anatomy and medical diagnosis would be relevant to your duties.
- If the reference book cost $300 or less, you can claim an immediate deduction for the full cost of the book in the year that it was purchased.
- You can't add textbooks you buy and claim as self-education expenses to your professional library.
Removal and relocation expenses
- You can’t claim a deduction for the cost to transfer or relocate to a new work location. This is the case whether the move is a condition of your existing job or you are taking up a new job.
Repairs to tools and equipment
- You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim the work-related use.
Self-education expenses
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in your income from your current employment.
- doesn't have a connection with your current employment
- only relates in a general way to your current employment
- enables you to get employment or change employment.
- Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loans (AASL)
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
Example: self-education directly relevant to employment
- Dennis is a general practitioner who participates in continuing professional development to maintain his medical registrations.
- Dennis can claim a deduction for these expenses as the continual professional development improves and maintains his skills and knowledge in his current role.
Example: self-education to improve knowledge and skills in current job
- Nadia is a dentist undertaking postgraduate study in dental surgery.
- Nadia can claim a deduction for her study expenses because her study is improving her dentistry skills. It is relevant to her current employment.
Example: self-education to upgrade qualifications
- Joe is a general practitioner in a rural area of Australia. Joe undertakes training in mental health disorders with a specialised focus on rural and remote Australia. The training will improve Joe's skills in educating his patients about mental health.
- Joe can claim self-education expenses because his study will upgrade his qualifications and will improve his skills in his work activities as a general practitioner.
Example: can't claim due to limited use in current role
- Yui is a psychologist working part-time for a private practice while studying to become a paramedic. When she completes her study, Yui will apply for paramedic positions. The study will primarily provide Yui with skills for her new position.
- Yui can’t claim her self-education expenses because her specialised study relates only in a very general way to current employment. The course will enable Yui to change her employment.
Seminars, conferences and training courses
- You can claim a deduction for the cost of seminars, conferences and training courses that relate to your work as a doctor, specialist or other medical professional.
- The costs you can claim include fares to attend the venue where the seminar, conference or training course is held and registration costs. If you need to travel and stay away from home overnight to attend such an event, you can also claim the cost of accommodation and meals.
- You may not be able to claim all of your expenses if attending a seminar, conference or training course is for both work-related and private purposes. If the private purpose is incidental, such as a catered lunch or a reception for delegates, you can still claim all your expenses. However, if the main purpose is not work-related, such as attending a conference while on a holiday, you can only claim the direct costs. Direct costs include the registration costs.
- Where you have a dual purpose for attending the seminar, conference or training course you can only claim the work-related portion of your expenses. For example, you add a holiday of one week to a training course that runs for one week.
Example: conference where dominant purpose is work-related
- Mary, an orthodontist, attends an 8-day work-related conference in Vancouver on modern cosmetic dentistry. One day of the conference involves a sight-seeing tour of the city, and a networking game of golf. A dinner is held on the final afternoon of the conference.
- As her main purpose in attending the conference is work-related, Mary can deduct the total cost of the conference which includes her airfares, accommodation and meals.
Example: course not related to employment
- Medical professional expenses A–F
- Medical professional expenses G–O
- Medical professional expenses T–W
Tools and equipment
- you use it mainly to produce non-business assessable income
- it's not part of a set that together cost more than $300
- it’s not identical, or substantially identical to, other items that together cost more than $300.
- cost more than $300
- is part of a set that together cost more than $300
- is identical, or substantially identical to, other items that together cost more than $300.
Example: equipment for work-related use
- his job requires him to transport the laptop and documents
- the briefcase is suitable to carry all the items.
- Adam is a psychologist in a rehabilitation centre. Adam's job requires him to complete his case reports at home.
- Adam carries his work laptop and patient documents between his office and his home to complete the case reports. He buys a briefcase for $275 with a laptop compartment to carry his laptop and documents. Adam only uses the briefcase to transport work items.
- Adam can claim a deduction for the cost of the briefcase as:
- As Adam only uses the briefcase for work purposes and it cost less than $300, he can claim a deduction for the whole cost of the briefcase in the year that he bought it.
Example: allowable deduction for decline in value
- Meghan is a physiotherapist. As part of her treatments, Meghan often uses remedial massage. Meghan buys a massage table that doubles as a general treatment table that patients can lie on when they are getting treatment. The table cost $1,000 and she solely uses for work purposes.
- Meghan can claim a deduction for the decline in value of the table over its effective life.
Travel expenses
- travel for work
- sleep away from your home overnight in the course of performing your employment duties.
- you slept in accommodation your employer provides
- you eat meals your employer provides
- your employer or a third party reimburses you for any costs you incur.
- are not required to sleep away from your home overnight in the course of performing your employment duties, for example if you fly interstate for a conference and return home the same day
- you choose to sleep near your workplace rather than returning home.
- you were away overnight
- you have spent the money
- the travel directly relates to earning your employment income
- how you worked out your claim.
- the travel allowance is not shown on your income statement or payment summary
- the travel allowance doesn't exceed the Commissioner of Taxation's reasonable amount (the reasonable amount is the amount we set each year for determining whether an exception from keeping written evidence applies for accommodation, meal and incidental expenses which are covered by a travel allowance)
- you spent the whole allowance on deductible accommodation, meal and incidental expenses (if applicable).
- you received a travel allowance from your employer for the expenses
- your deduction is less than the Commissioner’s reasonable amount.
Example: dual purpose
- Megan is a general practitioner based in the outer suburbs of Sydney. The practice she works in provides support to a rural practice in Menindee allowing the practitioner based in this location time off. Her employer requires each practitioner in the practice to take this position at some time during their employment.
- Megan flies to Menindee for a 14-day locum position to fill this role. Her employer pays her a travel allowance.
- Megan stays over for an extra 5 days to do some sightseeing in the NSW outback each time she is required to fill this role. As the sightseeing isn't work-related, Megan can only claim the work-related portion of the airfares (14 days) and the accommodation and meals for the 14 days she attends work at the local practice.
- Megan can't claim the cost of accommodation and meals for the 5 days of private travel.
Example: work-travel with private component
- Jihoon’s employer requires that he travel interstate to attend a training course While he is there his employer allows Jihoon to extend his stay to explore the city and tourist attractions.
- Jihoon has kept the receipts for all the expenses he incurs during the trip.
- Upon his return, Jihoon's employer reimburses him for the work-related travel costs. This includes his flights, accommodation, meals and any incidental expenses.
- Jihoon can't claim a deduction as he has been reimbursed for the cost of the work-related travel by his employer. The expenses Jihoon incurs for the period he is sightseeing also aren't deductible as they are private in nature.
- For more information, see TD 2024/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024–25 income year?
Watches and smart watches
- You can't claim a deduction for the cost you incur to buy or maintain ordinary watches or timepieces, even if they are required as part of your job. This is a private expense.
- However, you can claim a deduction if your watch has special characteristics that you use for a work-related purpose. For example, a nurse's fob watch.
- If the watch cost more than $300, you can claim a deduction for its decline in value over the effective life.
- You can also claim a deduction for the cost of repairs, batteries and watchbands for special watches. You only claim a deduction for the amount you use the item at work if you also wear it for private purposes.
- Similar to ordinary watches, a smart watch (that connects to a phone or other device to provide notifications, apps and GPS) is a private expense and not deductible under ordinary circumstances.
- However, you may be able to claim a deduction for the work-related use of a smart watch. You can claim a deduction where you require some of the smart watch's functions as an essential part of your employment activities. To show the work-related use of the watch, you will need to keep a diary or similar record of your use of the watch for a representative period.
Working from home expenses
- use one of the methods set out by us to calculate your deduction
- keep the records required for the method you choose.
- coffee, tea, milk and other general household items consumed while working from home which your employer may provide you at work
- costs that relate to your children's education, for example, iPads, desks, subscriptions for online learning
- expenses your employer pays for or reimburses you for, including setting up your home office
- the decline in value of items provided to you by your employer – for example, a laptop or a phone.
- your only place of work because no other work location is provided by your employer
- exclusively or almost exclusively used for work purposes.
- PS LA 2001/6 Verification approaches for electronic device usage expenses
- TR 93/30 Income tax: deductions for home office expenses
- PCG 2023/1 Claiming a deduction for additional running expenses incurred while working from home - ATO compliance approach
- Medical professional expenses A–F
- Medical professional expenses G–O
- Medical professional expenses P–S
- Income and allowances
- Record keeping for work expenses
✅ Deduction Checklist for Doctors and Medical Professionals
Use this checklist at tax time to make sure you don't miss any deductions.
💡 Practical Tips
📱 Use the myDeductions Tool
Download the ATO app and use myDeductions to record expenses throughout the year. Much easier than collecting receipts at tax time.
🧾 The $300 Rule
You can claim up to $300 in work-related expenses without receipts — but you must have actually spent the money and it must be related to earning your income.
🏠 Working From Home
If you work from home, you can claim 67 cents per hour (revised fixed rate) for running expenses like electricity, internet, and phone. Keep a record of hours worked.
🚗 Car Expenses
Choose between the cents per km method (85c/km, max 5,000 km) or logbook method (actual expenses × business use %). A 12-week logbook is valid for 5 years if your circumstances don't change.
⚠️ Common Mistakes & ATO Audit Flags
The ATO actively audits doctors and medical professionals claims. Avoid these common errors and know what triggers extra scrutiny.
❌ Common Mistakes
Not claiming self-education expenses for conferences
Fix: Registration, travel, and accommodation for work-related conferences are deductible. Include meals during travel.
Missing professional indemnity insurance
Fix: This is often your single largest deduction. Make sure it's included every year.
Forgetting professional body membership fees
Fix: AMA, RACGP, college fellowship fees — all deductible.
🔍 ATO Audit Flags
Overseas conference claims without work connection
The ATO scrutinises overseas conferences. Keep the conference program and document how it relates to your current role.
Vehicle claims for visiting patients without logbook
If claiming actual car expenses for hospital rounds/house calls, a logbook is essential.
Data sourced from the Australian Taxation Office — Doctors and Medical Professionals Guide. Last updated: 2026-03-14.