You can claim a deduction for the cost of using your car for work-related travel if:

• you travel directly between two separate workplaces because you have two different employers (for example, you have a second job)
• you travel for work-related purposes from your normal workplace to an alternative workplace and back to your normal workplace or directly home (for example, if you need to go to another hospital for a meeting)
• you travel between two workplaces or between a workplace and a place of business (for example, between two hospitals).

You can claim a deduction for the cost of using your car to travel between home and work if:

• you have to carry bulky tools or equipment that you use for work and there is no secure area for storing your tools or equipment at work
• your home is considered a base of employment and you either commence work at home and travel directly to another base of employment to continue working, or travel from another base of employment to home to continue working, or
• you travel from your home to an alternative workplace for work activities and then to your normal workplace or directly home.

You cannot claim a deduction for the cost of travelling to another hospital or other workplace for a social function.

You cannot claim a deduction for the cost of using your car to travel between your home and work:

• if the travel is a normal trip between your home and your workplace; it is a private expense even if you do small tasks on your way to or from work such as picking up mail for the hospital, or
• just because you do shift work, you are on call or there is no public transport available.

Motor vehicle provided by your employer or any other person

You cannot claim a deduction for car expenses if your employer or any other person provides a car for you and you do not pay for any of the running costs.

You cannot claim a deduction for any expenses you incur for the direct operation of a car that your employer provides and that you or your relatives use privately at any time, even if the expenses are work related. Such expenses form part of the valuation of the car for fringe benefits tax purposes.

You also claim work-related costs associated with taxis or short-term car hire at this item.

It is important to note:

• If you travel in the course of your work and take a relative with you, you can claim a deduction only for your own expenses.
• If you are claiming travel expenses and you receive a travel allowance from your employer, you must show the allowance at item 2 on your tax return.
• You cannot claim the cost of meals incurred during a normal working day that does not involve an overnight stay, even if you receive a travel allowance.

You can claim a deduction for the cost of buying, hiring, repairing and cleaning certain work-related uniforms, occupation-specific clothing

• Compulsory uniform is a set of clothing that, worn together, identifies you as an employee of an organization
• a single item of distinctive clothing, such as a jumper or tie, if it is compulsory for you to wear it at work
• Non-compulsory uniforms or corporate wardrobe – you can claim a deduction for the cost of the clothing only if the design of the clothing is registered

You can claim for the cost of buying, renting, and repairing protective clothing

This includes nonslip nursing shoes, stockings, vest and cardigans or safety items such as glasses, gloves, apron and lab coats.

You can claim a deduction for the cost of occupation-specific clothing. This is clothing that is specific to your occupation, is not everyday in nature and would allow the public to easily recognise you as a nurse.

You cannot claim a deduction for the cost of purchasing or cleaning a plain uniform or conventional clothing worn at work, even if your employer tells you to wear them, as it is a private expense. This includes expenditure by employee nurses on:

• clothing worn for medical reasons (for example, support stockings)
• conventional clothing that is damaged at work
• everyday footwear (for example, dress, casual or running shoes). You can claim a deduction for the cost of special non-slip nursing shoes.

You cannot claim costs met by your employer or costs that are reimbursed

You can claim a deduction for the cost of laundering and dry-cleaning work clothes that are eligible according to the relevant category described on this page (compulsory uniforms, single items of compulsory clothing, non-compulsory uniforms or corporate wardrobe, and protective clothing). For example, you can claim a deduction for cleaning a uniform that your employer provides and that you must wear at work.

If your claim for laundry expenses is $150 or less, you do not need written evidence; you may use a reasonable basis to work out your claim.

If you claim a deduction for laundry expenses that is more than $150 and your total claim for work-related expenses (other than car, meal allowance, award transport allowance and travel allowance expenses) exceeds $300, you need written evidence for the total claim. You can claim the cost of dry-cleaning work clothes if you have kept written evidence to substantiate your claim. You do not need written evidence if your total claim for work-related expenses is $300 or less.

The cost of self-education expenses

Self-education expenses are expenses related to a prescribed course of education provided by a school, college, university or other place of education. The course must be undertaken to gain a formal qualification for use in carrying on a profession, business or trade or in the course of employment.

The costs you incur in attending seminars, conferences, education workshops or training courses that are sufficiently connected to your work activities are claimable.

You are eligible to claim your self-education expenses as a work-related deduction if you can show that the study has a sufficient connection to your current employment; that is, the study:

• maintains or improves the specific skills or knowledge you require in your current employment, or
• results in, or is likely to result in, an increase in your income from your employment.

It is not sufficient to show that a course:

• might be generally related to your current employment, or
• enables you to get new employment.

You can claim:

• expenses such as course fees, textbooks, stationery, photocopying and student union fees
• the cost of meals if, as a result of your self-education, you had to sleep away from your home for one or more nights
• home office expenses
• expenses for travelling from your home to your place of education and back
• expenses for travelling from your workplace to your place of education and back
• expenses for travelling the first leg of each trip from your
  • home to your place of education and then to your workplace, or
  • workplace to your place of education and then home

• the decline in value (depreciation) of your computer apportioned depending on private use and use for self-education. The effective life of a laptop is three years, and four years for a desktop.

In certain circumstances you may have to reduce your deduction for self-education expenses by $250. However, you may have other types of expenses (some of which are not deductible) that can be offset against the $250 before you have to reduce the amount you can claim.

The cost of Agency commissions and agency fees

You can claim a deduction for commission payments you made to a nursing agency. You cannot claim a deduction if your employer has paid the commission payment to a nursing agency. You cannot claim a deduction for upfront fees, joining fees or search fees paid to a nursing agency.

The cost of Annual practicing certificate fees

You can claim a deduction for the cost of renewing your annual practising certificate.

The cost of Capital allowances

You can claim a deduction, called a capital allowance, for the decline in value of equipment used for work. If the equipment is also used for private purposes, you cannot claim a deduction for that part of the decline in value.

You cannot claim a deduction if the equipment is supplied by your employer or any other person.

Generally, the amount of your deduction depends on the effective life of the equipment.

Equipment for which you may be able to claim capital allowance includes:

• calculators and electronic organisers
• computers and computer software
• answering machines, telephones, facsimile machines, mobile phones, pagers and other telecommunications equipment
• a professional library
• tools and equipment
• dedicated stopwatches and fob watches (but not ordinary wristwatches).

Equipment costing $300 or less

If you purchased equipment costing $300 or less and you use it mainly for work, you can claim an immediate deduction for the work-related portion of the cost.

You cannot claim an immediate deduction if:

• the equipment is part of a set that you buy in the same income year and the total cost of the set is more than $300 (the set rule), or
• the equipment is one of a number of identical or substantially identical items you buy in an income year and the total cost of the items is more than $300 (the multiples rule).

Low-value pool

There is also an option to pool equipment costing less than $1,000 and equipment written down to less than $1,000 under the diminishing value method. A deduction for the decline in value of equipment in such a low-value pool is worked out by a single calculation using set rates.

Equipment for which you may be able to claim capital allowance includes:

• calculators and electronic organisers
• computers and computer software
• answering machines, telephones, facsimile machines, mobile phones, pagers and other telecommunications equipment
• a professional library
• tools and equipment
• dedicated stopwatches and fob watches (but not ordinary wristwatches).

The cost of First aid courses

You can claim a deduction for the cost of first aid training courses if you, as a designated first aid person, are required to undertake first aid training to assist in emergency work situations.

The cost of running home office

You may be entitled to claim deductions for home office expenses:

• Running costs may be deductible.
• Occupancy expenses are generally not deductible for an employee.
• You must keep records.

The cost of Interest costs

You can claim the cost of interest on money borrowed to purchase work-related equipment. If the equipment was also used for private purposes, you cannot claim a deduction for that part of the interest.

The cost of overtime meals

You may be able to claim a deduction for overtime meal expenses you incurred if you received an overtime meal allowance from your employer which was paid under an industrial law, award or agreement.

You can only claim for overtime meal expenses incurred on those occasions when you worked overtime and you received an overtime meal allowance for that overtime. Amounts received as overtime meal allowance must be included as income at item 2 on your tax return.

The cost of attending seminars, conferences and training courses

You can claim a deduction for the cost of attending seminars, conferences and training courses that are sufficiently connected to your work activities.

The cost of work-related stationery

You can claim a deduction for the cost of street directories, logbooks, diaries, pens and other stationery to the extent that you use them for work.

The cost of technical or professional publications

You can claim a deduction for the cost of journals, periodicals and magazines that have a content specifically related to your employment as a nurse.

The cost of telephone calls, telephone rental and telephone connection

You can claim a deduction for the cost of work-related telephone calls.

You can claim a deduction for your telephone rental if you can show that you are on call or are regularly required to telephone your employer while you are away from your workplace. If you also use your telephone for private purposes, you must apportion the cost of telephone rental between work-related and private use. You need to keep a diary of your work calls over a 4 week period to enable you to establish the business use percentage of your phone alternatively you can identify the work-related calls from an itemised account.

You cannot claim a deduction for the cost of connecting a telephone, mobile phone, pager or any other telecommunications equipment as it is a capital expense.

You cannot claim a deduction for the cost of an unlisted telephone number (silent number) as it is a private expense.

The cost of buying tools and equipment

Typical equipment and tools eligible for a tax deduction for nurses include:

•Fob watches

•Medical tools and implements

•Electronic equipment such as computers and mobile phones

•Stationery such as diaries, organisers, and log books

•Briefcases and laptop carry bags

You can claim a deduction for the cost of repairing tools and equipment for work. If the tools or equipment were also used for private purposes, you cannot claim a deduction for that part of the repair cost.

The cost of union and professional association fees

You can claim a deduction for these fees. If the amount you paid is shown on your payment summary, you can use it to prove your claim. You can claim a deduction for a levy paid in certain circumstances – for example, to protect the interests of members and their jobs.

You cannot claim a deduction for:

• joining fees, or
• levies or other amounts you paid to assist families of employees suffering financial difficulties as a result of employees being on strike or having been laid off.

Watches

You cannot claim a deduction for the cost of buying or replacing an ordinary wristwatch as it is a private expense.

The cost of Child care

You cannot claim a deduction for child care expenses. These are private expenses even if you need to pay for child care to go to work.

Drivers licence

You cannot claim a deduction for the cost of getting or renewing your drivers licence as it is a private expense.

Glasses and contact lenses

You cannot claim a deduction for the cost of buying prescription glasses or contact lenses as it is a private expense relating to a personal medical condition.

Grooming including hairdressing, cosmetics, hair and skin care products

You cannot claim a deduction for these items as they are private expenses.

Fines

You cannot claim a deduction for fines imposed under a law of the Commonwealth, a state, a territory, a foreign country or by a court, for example, a fine you received if you were caught speeding when driving between jobs.

Meals

You cannot claim a deduction for the cost of meals eaten during a normal working day as it is a private expense, even if you receive an allowance to cover the meal expense. 

Newspapers

You cannot claim a deduction for the cost of newspapers as it is a private expense.

Removal and relocation

You cannot claim a deduction for the cost involved in taking up a transfer in an existing employment or taking up new employment with a different employer.