Tax for Occupational Therapists Australia
This page is for occupational therapists who want a clearer starting point on AHPRA registration, continuing professional development, therapy equipment, client travel, and home office deductions.
Quick answer: occupational therapists can generally claim AHPRA registration fees, CPD costs, therapy equipment and assessment tools, professional association fees, and work-related travel between client locations. Home office deductions may also apply where you perform admin or report writing from home. The ATO requires a direct connection to earning your income and disallows employer-reimbursed or primarily private expenses.
Common occupational therapist deductions
Often deductible
- Annual AHPRA registration fees
- Occupational Therapy Australia (OTA) membership fees
- Continuing professional development (CPD) courses and conference fees
- Therapy equipment such as sensory tools, fine motor kits, and adaptive devices
- Assessment tools and standardised testing kits purchased for client use
- Travel between client homes, schools, or workplaces during the day
- Home office running expenses for report writing and admin
- Professional indemnity insurance premiums
- Work-related phone and internet costs with records
Often non-deductible
- Normal home-to-office or home-to-clinic commuting costs
- Initial occupational therapy degree costs (pre-income earning qualification)
- Ordinary clothing without occupation-specific requirements
- Personal craft supplies or hobby materials not used for client therapy
- Courses aimed at a completely different profession
Records occupational therapists should keep
- Receipts for AHPRA registration, OTA membership, and CPD costs
- Invoices for therapy equipment, assessment tools, and sensory resources
- A logbook or travel diary for work-related travel between client locations
- Home office records including hours worked from home for running-expense claims
- Phone and internet usage records with private apportionment
- Evidence of any reimbursement to avoid double-claiming
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 income crosses a threshold.
Occupational therapist tax FAQs
Can occupational therapists claim AHPRA registration fees?
Generally yes, where AHPRA registration is required to practise as an occupational therapist and you paid the cost yourself without employer reimbursement.
Can OTs claim therapy equipment and assessment tools?
Therapy equipment, sensory tools, and assessment kits purchased for client use are generally deductible. Items costing $300 or less can usually be claimed immediately; more expensive items are depreciated over their effective life.
Can occupational therapists claim travel to client homes?
Travel between client homes, schools, or workplaces during the working day is generally deductible. Normal home-to-office commuting is usually treated as private travel.
Tax Accuracy & Sources
This guide summarises common occupational therapist 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.