Are Scrubs Tax Deductible in Australia?

As a nurse or healthcare professional, you can claim the cost of uniforms specific to your profession. This includes items required by your employer with a permanently affixed logo (e.g., embroidered), as well as compulsory uniforms that identify you as an employee of the organisation.

Occupation-Specific Clothing

Occupation-specific clothing refers to items that clearly identify you as part of a particular profession. These are not everyday items and help the public easily recognise your occupation. You cannot claim the cost of uniforms that are not specific to your occupation.

Tax-Deductible Uniform Items

Several uniform items are tax-deductible if they serve as protective or safety clothing, including:

• Non-slip nursing shoes
• Safety items such as glasses, gloves, aprons, and lab coats
• Nursing scrubs

Compulsory Work Uniforms

Compulsory work uniforms are eligible for tax deductions because they identify you as an employee and are mandated by your employer. These uniforms are unique and have the employer's logo permanently affixed.

For more information, please review the ATO website.

The ATO has also created a handy guide specifically for nurses and midwives, which you can download here.

Non-Deductible Items

Conventional clothing items are not tax-deductible, even if your employer requires you to wear specific items.

Claiming Repair and Cleaning Costs

You can claim the cost of repairing and cleaning your work-related clothing or uniform. For laundry tax deductions under $150, no written documentation is required. However, for dry cleaning or clothing repairs, you must keep receipts.

Work-Related Tools

You can claim a tax deduction for work-related tools and equipment that cost less than $300 each. For items over $300, depreciation must be calculated.

Additional Deductible Expenses

Other items that may be eligible for tax deductions include:

• Fob watches
• Medical tools
• Electronic equipment such as phones and computers
• Stationery items
• Nursing scrubs

Professional and Work-Related Fees

You may also claim deductions for:

• Registration fees
• Agency commission fees
• Subscriptions to professional journals or magazines
• Conference and seminar fees
• Reference books/cards
• Tax agent fees
• Union or nursing association fees
• Overtime meals
• Training and self-education fees
• Books and diaries

Keep track of your expenses and purchases throughout the financial year. This blog should only be used as a guide and should not replace professional accounting and/or tax advice. Contact your local accountant, ideally someone experienced with registered nurses or healthcare professionals.

Disclaimer: We are not tax professionals, and the information in this blog is a guide and not professional advice. For specific tax advice, please consult with a qualified accountant.