Tax Deductions for Nurses and Midwives
Nurses and midwives often miss out on hundreds of dollars in deductions. If you buy your own scrubs, pay for professional development, or drive between hospitals — you can probably claim it.
This guide covers 33 deduction categories with 245+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
💰 Real-World Example
Sarah: Sarah is an RN who works across two hospitals. She claimed her uniform laundry ($150/year), nursing shoes ($120), CPD courses ($450), union fees ($380), and travel between hospitals (1,200 km at 85c/km = $1,020).
Result: ~$640 back on a $75k salary
Illustrative example only. Your situation may differ.
Deduction Categories
33
Specific Items
245
Income Types
0
Work-Related Deductions (33)
Amounts you do and don't include
- salary and wages, including cash or bonus payments
- compensation and insurance payments – for example, payments made under an income protection insurance policy to replace salary and wages.
- You must include all the income you receive during the income year as an employee in the nurse and midwife industry in your tax return, this includes:
- Don't include as income any reimbursements you receive.
- Your income statement or payment summary will show all your salary, wages and allowances for the income year.
Allowances
- to help you pay for a work expense – for example, laundry allowance
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, on-call allowance
- 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 the surgery to the homes of patients to provide care or deliver prescriptions
- from her home or the surgery to attend work-related training.
- 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
- Rural and isolated practice allowance
- These allowances don't help you pay for deductible work-related expenses
- An amount for certain expenses
- If you incur deductible expenses
- An amount for special skills
- A first aid certificate
- Reginald is a registered nurse at a hospital. When his shift finishes between 6:00 pm and 8:00 am or commences between 6:00 pm and 6:30 am, his employer pays him a shift allowance.
- At the end of the income year, the shift allowance is shown on his income statement.
- Reginald must include the shift allowance as income in his tax return.
- Reginald can't claim a deduction. The allowance he receives compensates him for his special working conditions. The allowance doesn't cover any expenses Reginald might incur.
- Bronwyn is an enrolled nurse at a general practitioners' surgery. During the income year, Bronwyn uses her own vehicle to travel:
- Bronwyn's employer pays her 90 cents 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 $288 for using her car for work (320 kms × $0.90 = $288).
- Bronwyn must include the car allowance as income in her tax return.
- Bronwyn 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. Bronwyn 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 Bronwyn 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 kilometres for work purposes.
- As Bronwyn has not kept a logbook, she uses the cents per kilometre method to claim a deduction. The cents per kilometre method rate for the 2025 income year is 88 cents per kilometre.
- Bronwyn claims a deduction of $272. Bronwyn calculates her deduction as 320 kms × $0.88 = $282.
Reimbursements
- you don't include the reimbursement as income in your tax return
- you can't claim a deduction for the expenses.
- Deductions for work expenses
- Record keeping for work expenses
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 if you need it to work in your employment.
- The initial cost of getting your practicing certificate can't be claimed as a deduction because you incur the expense to enable you to start employment, not while earning your income.
Example: ongoing expense
- Breanna is a registered nurse. She pays to renew her Australian Health Practitioner Regulation Authority (AHPRA) registration so she can continue working as a registered nurse.
- Breanna can claim a deduction for the cost of renewing her AHPRA registration. The expense is incurred in the course of gaining her employment income.
- Breanna can't claim the initial cost to get her Australian AHPRA registration so that she can commence working as a registered nurse. This is because the cost is incurred to enable her to start working as a nurse.
Car expenses
- live a long way from your usual or regular workplace
- have to work outside normal business hours (for example, weekend 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 ward nurse to your second job as a personal care worker
- to and from an alternative workplace for the same employer on the same day – for example, travelling between hospitals or medical facilities for your employer
- from home directly to an alternative workplace – for example, travelling from home to a patient's home to provide care.
- 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: from alternative workplace to home
- Jake works as an ER nurse for a large hospital. As part of his continuing professional development, he is required to attend a seminar after his hospital shift.
- Jake uses his own car to travel directly from the hospital to the training facility. He goes directly home after the seminar.
- Jake can claim the cost of travelling from the hospital (his regular workplace) to the seminar at the training facility, and then to his home.
- Jake keeps a record of his kilometres using the myDeductions tool in the ATO app and uploads this into his tax return at tax time.
Example: private travel to work
- Melissa is a midwife at a local hospital. Melissa has to drive to and from work, each day. The cost of this trip is not deductible as it is private in nature.
- Melissa incurs the expense to put her in the position to earn her employment income.
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 you wear to protect you from specific risks of injury or illness at work. For example, non-slip shoes or smocks worn to stop you coming into contact with harmful substances. 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, trousers and closed shoes.
- occupation-specific – clothing that 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.
- 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.
Example: conventional clothes worn with a uniform
- Sue is an aged care nurse. She is required to wear a blouse or polo shirt with her employer's logo embroidered on it. The employee guidelines include a requirement to wear black trousers and closed black shoes, but don't stipulate any other qualities of those items.
- Sue can claim a deduction for buying the shirts as they are a compulsory uniform (distinctive items with the employer's logo and compulsory for her to wear at work).
- Sue can't claim the cost of buying her black pants or shoes. Even though her employer requires her to wear a specific colour, they are not distinctive enough to make them part of her uniform and are still conventional clothes.
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.
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.
Fines and penalties
- You can't claim a deduction for any fines or penalties you get when you travel to work or during work. Fines may include parking and speeding fines or penalties. For example, a fine you receive for parking illegally.
First aid courses
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
- Nurses and midwives expenses G–O
- Nurses and midwives expenses P–S
- Nurses and midwives 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 nurse or midwife. 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 to be well groomed when at work.
- You can't claim a deduction for hairdressing, cosmetics, hair and skin care products, even though:
- All grooming expenses and products are private expenses.
Laundry and maintenance
- protective (for example, a hi-vis jacket)
- 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
- 50 cents per load if you mix personal items of clothing with work clothing from one of the categories above.
Example: uniform laundry expenses
- Linda's employer provides her with a compulsory uniform to wear at work. She washes, dries and irons her compulsory uniform in a separate load of washing twice a week. Linda works 48 weeks during the year.
- She works out her claim of $96 for laundry as follows:
- Number of claimable laundry loads per week × number of weeks = total number of claimable laundry loads
- 2 × 48 = 96
- Total number of claimable laundry loads × reasonable cost per load = total claim amount, that is
- 96 × $1 = $96
- As her total claim for laundry expenses is under $150 ($96), Linda doesn't have to provide written evidence of her laundry expenses. Although Linda doesn't require evidence to prove her claim for laundry, if asked, she will still need to explain how she calculates her claim.
Example: work clothing laundered and maintained by employer
- Sebastian is a theatre nurse and is required to wear theatre scrubs while working. The scrubs are supplied by his employer at no cost. Sebastian wears plain clothes to and from work and changes into his scrubs when he arrives at the hospital.
- At the end of each shift, he places the dirty scrubs into a washing hamper that is collected and laundered by a professional cleaning company at his employer's cost.
- As Sebastian doesn't incur any costs for cleaning the scrubs he wears at work, he can't claim a deduction.
- Sebastian also can't claim a deduction for washing the everyday clothes he wears to and from work because these clothes are conventional.
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 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.
Newspapers and other news services, magazines and professional publications
- a direct connection between your specific work duties and the content
- the content is specific to your employment and is not general in nature.
- The cost of newspapers, other news services and magazines are generally private expenses and not deductible.
- You can claim a deduction for the cost of buying or subscribing to a professional publication, newspaper, news service or magazine if you can show:
- If you use the publication for work and private purposes, you can only claim the portion related to your work-related use.
Overtime meal expenses
- you receive an overtime meal allowance under an industrial law, award or agreement
- the allowance is on your income statement 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.
Example: overtime meal
- Nurses and midwives expenses A–F
- Nurses and midwives expenses P–S
- Nurses and midwives 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 private expenses.
- You can claim a deduction for parking fees and tolls you incur on work-related trips.
Example: deductible parking expense
- Lincoln drives his own car to work each day and parks in the secure parking centre next to the hospital where he works.
- Twice a year Lincoln drives his car to a training facility to undertake continuing professional development training, required by the Nursing and Midwifery Board of Australia. He pays for parking and isn't reimbursed by his employer.
- Lincoln can't claim the cost he incurs parking at his regular place of work. However, he can claim his parking at the training facility as this is incurred on a work-related trip.
Protective 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 patients or clients
- 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
- Ben is a nurse unit manager running the ward at a hospital. He is required to be on call when not on the ward to provide advice to nurses in the treatment of patients.
- Ben uses his personal mobile phone for work purposes. He is on a set plan of $69 per month.
- He receives an itemised bill from his phone provider each month that includes details of his individual phone calls he has made.
- At least once a year, Ben prints out his monthly bill and highlights the work-related calls he made. He also makes notes on his bill about who he has called for work – for example, his manager and his staff.
- Out of the 300 phone calls he has made in a 4-week period, Ben works out that 90 (30%) of the individual phone calls are for work. He then applies that percentage to his monthly plan amount ($69 a month).
- Ben calculates his phone calls for work purposes as follows:
- Total work phone calls ÷ total number of phone calls = work use percentage for calls
- 90 ÷ 300 = 0.30 (that is 30%)
- Ben can claim 30% of the total bill of $69 for each month for work purposes, calculated as:
- $69 × 0.30 = $20.70
- Since Ben 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 × $20.70 = $219.42
Example: work and private use
- Suni uses her computer and personal internet account at home to complete compulsory training. Suni also uses her computer and the internet for private purposes.
- Suni keeps a diary for a 4-week period, recording the times she used the internet for work and private purposes. Suni's internet use diary showed 10% of her internet usage was for work-related activities and 90% was for private use.
- As her internet service provider charge for the year was $1,200, she can claim:
- $1,200 × 0.10 = $120 as work-related internet use.
- If anyone else was accessing the internet connection, Suni needs to reduce her claim to account for their use.
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 an amount for your 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 Loan (AASL)
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
Example: study to improve knowledge and skills in current job
- Carmel is a registered nurse working in a rural hospital. Her current work duties include caring for children. She is also currently studying to specialise in paediatrics.
- Carmel can claim her self-education expenses for this course because her studies will maintain and improve the skills and knowledge she needs to perform her current duties (which include caring for children).
Example: study to upgrade qualifications
- John is a registered nurse working in a hospital and currently studying to specialise in intensive care nursing. John's pay will increase once he gets the qualification.
- John can claim self-education expenses because his study will lead to an increase in his income from his current employment.
Example: can't claim due to limited use in current role
- Ling is a registered nurse working in an aged care facility while studying to become a specialist nurse in midwifery. The study will primarily provide skills for a new position, which means she'll have to seek new employment.
- Ling isn't eligible and can’t claim her self-education expenses because her specialised study has only limited or no use in her current work and therefore lacks sufficient connection to the duties performed.
Example: study isn't relevant to current duties
- Claire is a personal carer working in a nursing home. Her duties include giving personal care to residents, assisting with daily living activities and reporting to a registered nurse about the patients. She doesn't take temperatures, blood pressure or administer medications. Claire decides to complete a Bachelor of Nursing to become employed as a registered nurse, which will involve different duties.
- Claire can't claim a deduction for her self-education expenses because the course isn't relevant to her duties.
Example: working in an unrelated field
- Tommy is a part-time nursing student. He supports himself by driving taxis. Having completed sufficient modules to be able to work as an enrolled nurse Tommy applies for a part-time job as an enrolled nurse and is successful.
- Tommy can't claim the nursing study expenses he incurs while earning income as a taxi driver. This includes course fees he pays before he starts working as a nurse, even if the fees cover modules that he hasn't yet completed.
- However, now he's working as an enrolled nurse on a part-time basis, Tommy can claim the self-education expenses he incurs after he commenced working as an enrolled nurse.
Example: working to support study rather than studying to increase skills
- working to support his study
- not studying to increase his skills, knowledge or income from his work activities as a carer.
- Duong on a casual basis works as a carer through a nursing agency to support himself whilst studying for a Bachelor of Nursing. Once he has his degree, Duong will be able to work as a registered nurse.
- Duong can't claim his study expenses as a tax deduction because he was:
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 nurse or midwife.
- The costs you can claim includes 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 the expenses. For example, you add a holiday of one week to a training course that runs for one week.
Example: deductible conference and record keeping
- Virginia is a night-shift nurse. To earn her continuing professional development points, broaden her knowledge and develop professional qualities for her role, she attends a Night-Shift Nursing Conference costing $629.
- The conference is held in the hospital conference room in the building next door to her regular place of work. As the conference is related to her role, Virginia can claim a deduction for the cost of attending the conference.
- Virginia takes a photo of the receipt she receives for the conference and uploads the photo to the myDeductions tools in the ATO app so that she knows where the information is when she is ready to lodge her tax return.
Stationery
- Nurses and midwives expenses A–F
- Nurses and midwives expenses G–O
- Nurses and midwives expenses T–W
Taxi, ride-share, public transport and car hire
- You can claim a deduction for transport costs if you travel in the course of performing your work. For example, taking a taxi from your regular workplace to another work location.
- You can’t claim a deduction for transport expenses you incur to travel between home and your regular place of work because these are private expenses.
- You can't claim a deduction if your employer reimburses you for these expenses.
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: medical equipment deductible
- Jian is a midwife. At work, she needs access to items such as a stethoscope, sphygmomanometer, nurses' fob watch, nurses' pouch, foetal stethoscope, safety glasses, measuring tape, surgical scissors and artery forceps. Jian buys a midwifery nurses kit at a cost of $120 containing all of the items above for use at work. She only uses the kit at work.
- As the kit cost $300 or less and Jian only uses the kit at work, she can claim its full cost ($120) as an immediate deduction.
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.
- you were away overnight
- you spent the money
- the travel directly relates to earning your employment income
- how you work out your claim.
- the travel allowance is not 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.
Union and professional association fees
- You can claim a deduction for union and professional association fees you pay. You can use your income statement as evidence of the amount you pay if it's shown on there.
Vaccinations
- You can't claim a deduction for the cost of vaccinations to protect yourself against the risk of contracting infectious diseases while you are working. The expense relates to your personal health and is private in nature.
Watches and smart watches
- You can't claim a deduction for the cost you incur to buy or maintain watches or smart watches , even if you require one 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 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, for example) is a private expense and not deductible under ordinary circumstances.
- However, if you require some of the smart watch's functions as an essential part of your employment activities, you may be able to apportion the expense between your private and work use. In order to show your 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.
Example: specialty watch deductible
- Alastair is a nurse. When he started working in a hospital, he bought a nurses' fob watch for $150 that he only wears during work hours. Alastair can't wear a normal wristwatch for hygiene reasons.
- Alastair can claim a deduction for the expense.
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.
- PS LA 2001/6 Verification approaches for electronic device 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
- Nurses and midwives expenses A–F
- Nurses and midwives expenses G–O
- Nurses and midwives expenses P–S
- Income and allowance
- Record keeping for work expenses
✅ Deduction Checklist for Nurses and Midwives
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 nurses and midwives claims. Avoid these common errors and know what triggers extra scrutiny.
❌ Common Mistakes
Claiming non-compulsory uniforms without a logo
Fix: Only compulsory uniforms or those with your employer's logo are deductible. Plain scrubs you choose to wear don't count.
Not apportioning car expenses between hospitals and commuting
Fix: Travel from home to your regular workplace isn't deductible — only travel between workplaces during the day.
Forgetting to claim professional registration (AHPRA)
Fix: Your AHPRA registration fee is fully deductible. Claim it every year.
🔍 ATO Audit Flags
Large uniform claims without laundry records
ATO targets nurses claiming >$300 laundry without a reasonable basis. Keep a simple diary of loads per week.
Claiming travel to a single workplace
If you only work at one hospital, home-to-work travel is not deductible — even for shift workers.
Data sourced from the Australian Taxation Office — Nurses and Midwives Guide. Last updated: 2026-03-14.