It’s tax time and the Australian Tax Office has prepared a guide to what deductions nurses and midwives can claim. Many of the deductions listed would also apply to personal care workers.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and were not reimbursed by your employer
- the expenses must be directly related to earning your income
- you must keep a record of your expenses
- you can only claim the work-related part of expenses.
You can claim a deduction when you drive between separate jobs on the same day, or between alternate workplaces for the same employer. You generally can’t claim the cost of trips between home and work unless you need to carry bulky equipment for work.
If you claim car expenses, you need to keep a logbook to determine the work-related percentage or be able to demonstrate to the ATO a reasonable calculation if you use the cents per kilometre method to claim.
Phone and internet expenses
You can claim the work-related portion of your phone and internet usage if your employer needs you to use your personal devices for work.
You can claim a deduction for the cost of buying, hiring, mending or cleaning uniforms that are distinctive to your job, or protective clothing such as non-slip shoes or support stockings.
You can claim a deduction for self-education expenses if an education course relates to your current job but not if your study is only related in a general way or is designed to help you get a new job.
You can claim your ANMF (Vic Branch) membership fee as a tax deduction (download your tax statement from the Member Portal), as well as membership fees for professional associations related to your job as a nurse or midwife. You can also claim a deduction for work-related technical or professional publications. If you use a tax professional to do your tax, you can claim their fee too.
You can use the myDeductions tool in the ATO app to help keep track of your work-related expenses. If you lodge your tax return with a tax agent they can access your uploaded data through their practice management software, or you can email a copy to them from the app.