Tax for Midwives Australia
This page is for midwives who want a clearer starting point on AHPRA registration, uniforms and laundry, continuing professional development, on-call travel, and pager or phone cost deductions.
Quick answer: midwives can generally claim AHPRA registration fees, compulsory uniforms and laundry, CPD costs, professional association fees, and work-related phone or pager costs. On-call travel may also be deductible in specific circumstances. The ATO requires a direct connection to earning your income, and you cannot claim anything your employer reimbursed or that is primarily private.
Common midwife deductions
Often deductible
- Annual AHPRA registration and practising certificate fees
- Australian College of Midwives (ACM) membership fees
- Compulsory uniforms, scrubs, and protective clothing
- Laundry costs for eligible compulsory or protective items
- Continuing professional development (CPD) courses and conference fees
- On-call travel where specific conditions are met (e.g., emergency callouts)
- Work-related pager or mobile phone costs with records
- Professional indemnity insurance premiums
- Self-education costs closely linked to your current midwifery role
Often non-deductible
- Ordinary clothing worn under uniforms or outside work
- Normal home-to-hospital or home-to-birth-centre commuting
- Private childcare, meals, and personal grooming expenses
- Initial midwifery qualification costs (pre-income earning)
- Courses too general or aimed at a completely different career
Records midwives should keep
- Receipts for AHPRA registration, ACM membership, and CPD costs
- Proof that uniforms are compulsory or occupation-specific
- A diary or log of on-call callouts and associated travel
- Itemised phone bills or records showing work-related pager and phone use
- Receipts for self-education costs and evidence linking them to your current role
- Evidence of any reimbursement to avoid double-claiming
Detailed deductions breakdown
For a longer walkthrough of midwife deduction rules with ATO benchmarks and common over-claim areas, read the full deduction guide.
Start with these calculators
Tax return calculator
Estimate the refund impact of your eligible work-related deductions.
Pay calculator
Check take-home pay for weekly, fortnightly, monthly, or annual salary.
Salary sacrifice calculator
Model concessional super contributions against take-home pay.
HELP repayment calculator
Estimate student loan repayments if your midwifery income crosses a threshold.
Midwife tax FAQs
Can midwives claim AHPRA registration fees?
Generally yes, where the registration is required for your current midwifery work and you paid the cost yourself without employer reimbursement.
Can midwives claim on-call travel?
Travel from home to hospital for emergency on-call callouts may be deductible in specific circumstances. Normal rostered shifts and regular commuting are usually private.
Can midwives claim uniforms and laundry?
Compulsory uniforms, scrubs, and protective clothing are generally deductible, along with reasonable laundry costs. Ordinary clothing is not claimable even if worn at work.
Tax Accuracy & Sources
This guide summarises common midwife deduction patterns only. Always check whether the expense has a direct connection to earning your income, whether any private element needs apportionment, and whether your employer has already reimbursed you.
Uses 2025-26 ATO rates.