Occupational Therapist

Tax tips for OTs working in community and clinical settings.

Allowable Expenses

• Therapy Tools — Sensory toys, adaptive equipment, and assessment kits.
• Travel to Clients — Mileage for visiting clients in their homes or schools.
• Professional Membership — Occupational Therapy Australia (OTA) fees.
• Mobile Office — Laptop and tablet for mobile documentation.

Tax Tips

• Record your mileage carefully if you are a community-based OT.
• Small equipment used in therapy is often immediately deductible.
• Working from home for report writing allows for home office deductions.
• Income protection insurance premiums are fully deductible in Australia — unlike many other countries. Any benefit payments received are then assessable income, but the ongoing premium deduction is valuable for self-employed OTs.

Frequently Asked Questions

Can I claim my car mileage for home visits?

Yes, travel to and between client homes is deductible.

Are sensory tools deductible?

Yes, if they are used as part of your therapy sessions.

Are NDIS-funded OT services subject to GST?

Most therapeutic NDIS supports provided by registered NDIS providers are GST-free. This means you don't charge GST to NDIS participants or the NDIA — but you also can't reclaim GST credits on related costs. Confirm your GST classification with your accountant, especially if you provide a mix of NDIS and private-pay services.

Can I deduct OTA professional development events and conferences?

Yes. Attendance at Occupational Therapy Australia conferences, workshops, and CPD events is a deductible self-education expense — provided the content relates to your current practice. Include travel and accommodation costs if attending in another city.