A nurse may be able to claim eligible work-related expenses they paid themselves and were not reimbursed for. The expense must meet the relevant rules and be supported by evidence. Common areas to review include professional fees, development, eligible clothing and work-related phone use.
What this means in practice
The fact that an expense is common in nursing does not make every instance deductible. Separate private use, check reimbursements and keep details of how the item relates to your work. Normal travel between home and a regular workplace is generally treated differently from travel undertaken in performing duties. Discuss unusual circumstances rather than relying on a generic list.
Your next steps
- Keep receipts and payment evidence
- Record the work purpose
- Check employer reimbursements
- Separate private use
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: ATO: Income and deductions ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.