Below is a list of deductions you can claim if you are a medical professional, nurse, or carer.
You can claim a deduction for car expenses when you drive between two separate jobs on the
same day or when you drive to and from alternate workplaces for the same employer on the
same day. This includes driving between house calls and travelling to different hospitals or
You can claim a deduction for travel expenses if you are required to travel overnight and do not
attend your usual work location. For example, travelling to a remote location to work at a clinic,
provided the cost was incurred while carrying out your work duties. This includes meals,
accommodation, and incidental expenses that you incurred, and your employer has not provided
or reimbursed you.
You can claim a deduction for the cost of buying, hiring, mending, or cleaning certain uniforms
that are unique and distinctive to your job. This includes a compulsory doctor’s uniform and
protective clothing, for example.
You cannot claim a deduction for the cost of buying or cleaning plain clothing worn at work, even
if your employer tells you to wear it. For example, a business suit.
You can claim a deduction for self-education expenses if your course relates directly to your
current job. You are unable to claim a deduction if your study is only related in a general way or
is designed to help get you a new job. For example, you cannot claim the cost of study to enable
you to move from being a carer to being a registered nurse.
Phone and Internet Expenses
You can claim phone and internet usage if your employer needs you to use your personal
devices for work. You can only claim the work-related portion of the use of your personal device.
Other expenses you can claim a deduction for include professional indemnity insurance, medical
journal subscriptions and publications, AMA or other medical professional association
membership fees, the work-related portion of phone expenses, medical equipment and insurance
for that equipment, stationery.
Gifts and Donations
You can claim a deduction for a donation you make to an organisation if the donation meets four
1. You make it to a deductible gift recipient (DGR)
2. It must truly be a donation. A donation is a voluntary transfer of money or property
where you receive no material benefit or advantage.
3. It must be money or property, which includes financial assets such as shares.
4. You have a record of the donation, such as a receipt.