Psychologist

Deduct supervision, registration, and room hire as a psychologist.

Allowable Expenses

• Supervision Fees — Fees paid for professional supervision are deductible.
• AHPRA & APS Fees — Registration and professional body memberships.
• Books & Resources — Reference books and psychological testing materials.
• Clinic Expenses — Room hire, utilities, and office supplies.

Tax Tips

• Travel between two practice locations is deductible.
• Keep records of your CPD hours and associated costs.
• Claim a portion of your phone/internet used for telehealth.
• Keep a separate log of telehealth session hours worked from home — the ATO's 67c/hr fixed rate covers electricity and internet for those hours, providing a clean deduction without itemising bills.

Frequently Asked Questions

Are supervision fees deductible?

Yes, they are a necessary part of your professional practice.

Can I claim for telehealth setup?

Yes, equipment and software used for telehealth are deductible.

Is a home office deductible for a psychologist writing reports?

Yes. If you write clinical reports, conduct research, or manage client notes from home, you can claim home office expenses. Use the ATO's fixed rate of 67 cents per hour worked from home, or the actual cost method — both require a log of hours worked from home.

Can I claim superannuation contributions to reduce my tax as a psychologist?

Yes. As a self-employed psychologist, you can claim a tax deduction for personal superannuation contributions to a complying super fund. Notify the fund using a 'Notice of intent to claim a deduction' form before lodging your tax return. Contributions are capped at the concessional cap ($27,500 for 2024/25).