Registered Nurse / Agency Nurse

Deduct your registration, uniforms, and CPD as an Australian nurse.

Allowable Expenses

• Professional Registration — AHPRA registration fees are fully deductible.
• Uniforms & Laundry — Scrubs, non-slip nursing shoes, and the cost of laundering them.
• Professional Development — Seminars, courses, and medical journals to maintain your CPD points.
• Medical Equipment — Stethoscopes, fobs, and other small medical tools.

Tax Tips

• If you work for multiple agencies, travel between jobs is deductible.
• Agency commissions or fees are generally deductible.
• Self-education expenses related to your current role are claimable.
• Consider income protection insurance — in Australia, unlike the UK and Ireland, premiums are fully tax-deductible for self-employed nurses, and benefits are only taxed when paid.

Frequently Asked Questions

Can I claim my AHPRA fee?

Yes, the annual registration fee is a deductible expense.

Are my scrubs deductible?

Yes, as they are a required uniform for your healthcare role.

Are healthcare services GST-free in Australia?

Yes. Most medical and healthcare services supplied by registered health practitioners are GST-free under Australian GST law. This means you don't charge GST on your nursing services — but you also can't claim GST credits on related purchases. Review with your accountant if you sell any non-healthcare products alongside your services.

Can I deduct my annual AHPRA registration fee in full?

Yes. The AHPRA annual practising registration fee is fully deductible as a professional registration cost in the year you pay it. This applies whether you work full-time, part-time, or across multiple healthcare settings.