The following tax advice is general in nature and should not be relied upon as detailed advice. It has been provided for QNMU members by Etax Accountants. Please note, the QNMU cannot provide members with tax advice – members should seek any necessary tax advice from an authorised registered tax agent.

Where do I start?

If you are new to the nursing and midwifery profession, or if this is the first time you are lodging a tax return then let’s start with the basics.

Tax return key items

• Tax Deductions: Are an expense you’ve had to pay due to a work-related activity. You claim them on your tax return to bring down the amount of tax you’re required to pay.
• Tax refund: Is calculated by working out how much tax you’ve already paid during the year versus how much tax you should have paid based on your total yearly income. If you’ve paid too much tax, you get the difference back as your tax refund. Given that tax deductions are the easiest way to bring down the amount of tax you’re required to pay (and in turn maximise your refund), it’s important to know what you could be entitled to claim as a nurse or midwife.

What are the rules?

Before we jump into the specifics, there are a few rules when it comes to claiming tax deductions. If you can answer yes to everything below, then your expense can usually be claimed on your tax return:

• You paid for the item, and
• It’s directly related to your work, and
• You were not reimbursed for the purchase, and
• You have a receipt or evidence to support your claim.

If you’re not sure, that’s ok – just ask your accountant and they’ll let you know if a specific expense is allowed to be included on your tax return.

What are some of the deductions I can claim as a nurse or midwife?

Below are some of the most common tax deductions for nurses and midwives:

• Memberships and union fees: Union fees or other nursing/midwife registration fees.
• Work uniform: Uniforms or protective clothing (purchased by you) and the laundering of your uniform.
• Tools: Clinical equipment such as stethoscopes, reference books, nursing fobs, etc.
• Car expenses: If you travel from one workplace to another (or visit clients at their home) in your own car you can claim 78c per km, up to 5,000 km. (Does not include home to work and work to home travel.)
• Computer or laptop: Work-related portion of personal computer use.
• Home office expenses: Work-related percentage of costs, such as internet and electricity if you’re required to work from home.
• Self-education: If you’re studying to further your current role (including short courses like first aid or WH&S), then the costs are usually claimable. If your study is to get a new job (or your first job) the expenses are not claimable.
• Mobile phone: A work-related portion of your personal mobile phone use.
• Subscriptions and books: Nursing and midwifery magazines, books and other journals directly related to your job.

Important change to work-from-home expenses in 2023

In 2023, the tax deduction rules remain largely the same as last year unless you claim work-from-home (WFH) expenses. 

In 2023, the WFH rate per hour has changed, as have record keeping requirements and the other expenses you can claim separately. 

This can be tricky, so we suggest speaking with you accountant before including this on your tax return to make sure you get it right.  

Still need more tax help?

If you’re not sure, just ask an accountant. Don’t forget, tax agent fees are deductible too! 

About Etax Consultants: Etax.com.au is the largest online tax agency in Australia and offers fast, easy tax return services with no hidden charges.