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REGISTERED NURSES
ENROLLED NURSES
ASSISTANCE NURSES AND NURSE'S AIDE
TAX RETURNS
For the year ended 30 June 2023
$17,000 Salary Packaging Exempt Fringe Benefits
Your employer must be a Not for Profit - Public Hospital
The maximum Grossed Up Exempt Fringe Benefits per employee is $17,000.
The maximum Un Grossed Up Exempt Fringe Benefits per employee is $17,000 x .535 = $9,095.00
This is the equivalent of a tax deduction as it paid in pre-tax dollars.
For most clients this means at tax refund of $9,095 x 34.5c (tax rate > $37,000) = $3,137.78
Or $3,137.78 / 26 fortnight pays = $120.68 per fortnight tax refund.
How are these payments made?
Many clients have these amounts paid into their home loans, car loans, credit cards, rent or other private payments.
Who makes these payments?
Usually your payroll.
You will need to contact payroll to see if you satisfy their conditions.
Nurses Registration Fees
Nurses registration fees are tax deductible and are usually around $150.
Union Fees
Union fees are tax deductible.
Professional Memberships
Professional memberships are tax deductible.
Conferences
Conference Fees including registration, fees, overnight accommodation, meals and incidentals are tax deductible.
Travel to the conference including airfares and motor vehicle kms are tax deductible.
Protective Clothing
Protective clothing are generally tax deductible if it is designed to protect:
Non-slip rubber soled safety shoes, aprons, etc.
Many nurses claim non slip safety shoes for slippery and wet bathroom situations.
Home Office Expenses
Many of my nursing clients will use their home office for study, research or diagnostic work related purposes.
Computers - iPads, Macs, laptops & desktops
Computer supplies
Stationery - Cartridges, diaries, pens & office sundry
Internet
Self education, conferences and courses.
Private Use Apportionment
If there is private use (other than incidental use) a 28 day diary is required every year.
A diary can be a simple A4 pad with a line in the middle with work & private on opposite sides.
Record Keeping Exemptions
You may claim $200 worth of items costing < $10 without receipts.
Courses Uni & TAFE
Courses include fees (but not HECS), books, laptops, internet, stationery, home office expenses, some travel to a place of education.
You do not need receipts for up to $200 of items that cost less than $10. The $200 is a total for the whole tax return.
The course must relate to your current income producing activity, not income that will be made in the future. e.g. Medical School expenses are not a tax deduction for a doctors income in the future.
If your course is run by a university, TAFE or college you must reduce your expenses by the first $250.
Courses 1st Aid & CPR
1st Aid and CPR courses are tax deductible.
Security/Criminal Checks ATO TR 98/6 PARA 177
Security checks are usually not deductible as the expense happens at a point too soon before the income is earned.
Renewal of criminal checks may be deductible as you are currently earning income e. g school teacher's blue cards.
Disclaimer
The information provided in the above documents are not intended to be, nor should it be construed as tax advice. Any specific recommendation for a client can only be done after their individual circumstances have been determined by David Douglas Accountants.
We have clients from the following locations:
Brisbane, Gold Coast, Sydney, Newcastle, Cairns, Canberra, Melbourne, Adelaide, Perth, Darwin.
Other:
Brisbane, Albion, New Farm, Teneriffe, Newstead, Windsor, Wilston, Bowen Hills, Wooloowin, Herston, Lutwyche, Hamilton, Eagle Farm, Gordon Park, Fortitude Valley, Clayfield, Ascot, Hendra.
Morayfield, Burpengary, Caboolture, Bellmere, Wamuran, Narangba, North Lakes, Mango Hill, Kallangur, Dakabin, Deception Bay, Bribie Island, Elimbah, Kippa-Ring.
We do tax returns for individuals, trusts, companies, partnerships, contractors, ABNs and sole traders.
Liability limited by a scheme approved under Professional Standards legislation