To enable you to do your tax return as early as possible, you can download your ANMF tax receipts for the 2025/26 financial year on or after 6 July 2026 (this will ensure all payments are included on it).
Tax statements for previous financial years are also available if required.
Remember: your ANMF membership fees are tax deductible as a work-related expense.
What should I include in my tax return?
Most nurses, midwives and carers’ salaries include a base wage as well as various allowances and entitlements. You must include all the income you receive during the financial year in your tax return. This includes:
- salary and wages, including cash or bonus payments
- allowances
- compensation and insurance payments.
A note on allowances
Your tax return must include all allowances that your employer reports on your income statement or payment summary.
Some of your allowances may only appear on your payslip, and not on your income statement or payment summary. You don’t need to declare these allowances as income in your tax return, unless you’re claiming a deduction. Examples include travel and overtime meal allowances.
What can I deduct?
The Australian Tax Office (ATO) provides a guide to the deductions that nurses, midwives and personal care workers can claim.
Deductions for nurses and midwives
Deductions for 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 have a record of your expenses
- you can only claim the work-related part of expenses.
The ATO app has a myDeductions tool to help you keep track or work-related expenses. Download the app via Google Play or the App Store.
Some key deductions
ANMF membership fees
Union membership is a work-related expense. You can claim it.
Agency commissions and fees
You can claim a deduction for commission payments you made to a nursing agency. You can’t claim upfront fees, joining fees or search fees paid to an agency.
Annual registration fees
You can claim a deduction for the cost of renewing your NMBA registration.
The initial cost of getting your registration cannot be claimed, because you incur that expense to enable you to start employment, not while earning your income.
Car expenses
You can claim the cost of using a car you own (but not one you use under a salary sacrifice or novated lease arrangement) when you drive directly between separate jobs on the same day, or between alternate workplaces for the same employer. You can also claim the cost of a taxi or ride-share fare used for the same purpose.
There are some limited circumstances where you may be able to claim the cost of trips between home and work. Check the ATO for details and speak with a tax professional.
If you claim car expenses, you either need to keep a logbook of the work-related portion, or you can use the ‘cents per kilometre’ method to claim a set rate for each work-related kilometre travelled. You must be able to show how you work out your kilometres and that they were work-related.
Note: from 1 July you can begin claiming 91 cents per km – for the 26/27 financial year – but your 25/26 tax returns will still need to claim the old rate of 88 cents.
Parking fees
You can only claim a deduction for parking fees incurred on work-related trips. You cannot claim for parking at your regular place of work.
Self-education expenses and first aid courses
You can claim self-education expenses if your course, seminar or conference relates directly to your current job and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in income from your current employment.
Costs you can claim include registration or tuition fees, student and amenities fees, textbooks, academic journals and stationery expenses. You can claim fares to attend venues where a seminar or conference is held. If you need to stay away from home overnight to attend such an event, you can claim the cost of accommodation and meals.
You cannot claim HECS-HELP fees.
Other deductions
Other deductions may be applicable in some cases. These include:
- Clothing and laundry expenses
- PPE expenses
- Phone and internet expenses
- Overtime meal expenses.
Check the ATO for all claimable deductions and details.
