Medical professional expenses P–S

Details on claiming doctor, specialist or other medical professional expenses.

Last updated 11 May 2026

Parking fees and tolls

You can't claim a deduction for parking at or near a regular place of work. You also can't claim a deduction for tolls you incur for trips between your home and your regular place of work. These are a private expense.

You can claim a deduction for parking fees and tolls you incur on work-related trips.

Example: parking expenses you can't claim

Nerida is an employee physiotherapist in a hospital and pays $50 per week for on-site staff parking.

Nerida can't claim a deduction for parking at her regular place of work.

End of example

Example: parking expenses you can claim

Yasmin is an employee practicing psychologist. She travels from her regular workplace to deliver a presentation at a local university. She pays to park at the university.

Yasmin can claim a deduction for the parking expense as she incurs the expenses on a work-related trip.

End of example

Protective equipment and items

You can claim a deduction for the cost of protective items, equipment and products – for example, safety glasses, face shields, face masks or sanitiser. You must use these items:

to protect you from the real and likely risk of injury or illness in your work environment or while performing your work duties – for example, working in close proximity to patients while working
in direct connection to earning your employment income.

You can also claim the costs you incur to repair, replace or clean protective items.

You can't claim a deduction if your employer:

supplies the protective items
pays for the protective items
reimburses you for the costs you incur to buy protective items.

Phone, data and internet expenses

You can claim a deduction for phone, data and internet costs for the work-related use of your own phone or electronic devices.

If your phone, data and internet use for work is incidental and you're not claiming more than $50 in total, you do not need to keep records.

If you claim more than $50, you need to keep written evidence of the total amount you incurred for phone, data and internet and records to show your work use. For example, an itemised bill where you can identify your work-related phone calls and data use.

You can’t claim a deduction if your employer:

provides you with a phone for work and pays for your usage
reimburses you for the costs you incur.

You can’t claim a deduction for any phone calls to family and friends, even while travelling for work. This is because these are personal phone calls.

If all or part of your work-related phone, data and internet expenses are incurred as a result of working from home and you use the fixed rate method to claim your working from home deductions, you can't claim a separate deduction for these expenses.

For more information, see:

Example: calculating phone expenses

Sebastian uses his mobile phone for work purposes. He is on a set plan of $49 a month.

He receives an itemised account from his phone provider each month that includes details of his individual phone calls.

At least once a year, Sebastian prints his account and highlights the work-related phone calls he made. He makes notes on his account for the first month about who he is phoning for work, such as his manager, hospitals, other medical professionals and his patients.

Of the 300 phone calls he has made in a 4-week period, Sebastian works out that 90 (30%) of the individual phone call expenses billed to him are for work. He applies that percentage to his monthly plan amount ($49 a month).

Sebastian works out his claim for phone calls for work purposes as follows:

Total work phone calls ÷ total number of phone calls = work use percentage for phone calls

90 ÷ 300 = 0.30 (that is 30%)

Sebastian can claim 30% of the total bill of $49 for each month for work purposes:

$49 × 0.30 = $14.70

Since Sebastian was at work for 46 weeks of the year (10.6 months), he calculates his work-related mobile phone expense deduction as follows:

10.6 months × $14.70 = $155.82

End of example

Example: work and private use

Sylvette uses her computer and personal internet account at home to access her work emails, complete continuing professional development and manage her appointments. Sylvette also uses her computer and the internet for private purposes.

Sylvette's internet use diary showed 20% of her internet time was for work-related activities and 80% was for private use. As her internet service provider charge for the year was $1,200 she can claim:

$1,200 × 0.20 = $240 as work-related internet use.

If anyone else from Sylvette's household was accessing the internet connection, Sylvette needs to reduce her claim to account for their use.

End of example

Professional indemnity insurance

You can claim a deduction for the cost of professional indemnity insurance that relates to your work activities.

If your employer pays for your professional indemnity insurance, you can't claim a deduction because you haven't incurred any expense.

Professional library

You can claim a deduction for the decline in value of a professional library over its effective life.

Reference books can only be included in your professional library if the contents of the book are directly relevant to your employment duties. For example, if you are a general practitioner (GP) reference books on anatomy and medical diagnosis would be relevant to your duties.

If the reference book cost $300 or less, you can claim an immediate deduction for the full cost of the book in the year that it was purchased.

You can't add textbooks you buy and claim as self-education expenses to your professional library.

Removal and relocation expenses

You can’t claim a deduction for the cost to transfer or relocate to a new work location. This is the case whether the move is a condition of your existing job or you are taking up a new job.

Example: relocation expenses

Remi is employed as cardiologist in a public hospital in Adelaide. Remi's employer relocates him to Port Augusta as they are in need of a cardiologist at that hospital.

Remi receives an allowance of $1,500 for relocation expenses and he incurs $2,167 on removalists and other relocation expenses.

Remi must declare the allowance of $1,500 as income in his tax return but Remi can't claim a deduction for his relocation expenses. The expenses are not incurred in the course of earning his income and they are private.

End of example

Repairs to tools and equipment

You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim the work-related use.

Self-education expenses

You can claim a deduction for self-education expenses if it directly relates to your employment as a doctor, specialist or other medical professional and at the time your incur the expense it:

maintains or improves the skills and knowledge you need for your current duties
results in or is likely to result in an increase in your income from your current employment.

Example: self-education directly relevant to employment

Dennis is an optometrist who participates in continuing professional development to maintain his registration.

Dennis can claim a deduction for these expenses as the continuing professional development improves and maintains the skills and knowledge he requires for his current role.

End of example

Example: self-education to upgrade qualifications

Nadia is a dentist undertaking postgraduate study in dental surgery.

Nadia can claim a deduction for her study expenses because her study is improving her dentistry skills. It is relevant to her current employment.

End of example

Example: self-education to improve knowledge and skills

Joe is a general practitioner (GP) and a qualified psychologist. He is employed in a rural area of Australia and his duties include diagnosing, treating and managing physical and mental health issues.

Joe undertakes training in mental health disorders with a specialised focus on rural and remote Australia. The training will improve Joe's skills in diagnosing and treating his patients' mental health.

Joe can claim self-education expenses because his study will improve the knowledge and skills he requires to carry out his work activities as a general practitioner and psychologist.

End of example

You can’t claim a deduction for a self-education expense if at the time you incur the expense, it either:

doesn't have a connection with your current employment
only relates in a general way to your current employment
enables you to get employment or change employment.

Example: study to change employment

Yui is a medical laboratory assistant working part-time a hospital while studying to become a paramedic. When she completes her study, Yui will apply for paramedic positions. Yui can’t claim her self-education expenses because the study relates in a very general way to her current employment. The course will enable Yui to change her employment.

End of example

If your self-education expenses are deductible, you can claim expenses such as course or tuition fees, student and amenities fees, textbooks, academic journals and stationery expenses. You can claim a deduction for depreciating assets that cost $300 or less or claim a deduction for the decline in value of any depreciating assets (for example, a laptop or a computer) which cost more than $300 that you use for your work-related study.

If you study at home, you may also be able to claim work from home running expenses, but not occupancy expenses.

You can't claim a deduction for repayments you make on your study and training support loans. Study and training support loans include:

Higher Education Loan Program (HELP)
- FEE-HELP and
- Higher Education Contribution Scheme (HECS-HELP)
VET Student Loans (VSL)
Australian Apprenticeship Support Loans (AASL)
Student Financial Supplement Scheme (SFSS)
Student Start-up Loan (SSL).

While course or tuition fees may be deductible, fees you incur under the HECS-HELP scheme are not deductible.

Seminars, conferences and training courses

You can claim a deduction for the cost of seminars, conferences and training courses that relate to your work as a doctor, specialist or other medical professional.

The costs you can claim include fares to attend the venue where the seminar, conference or training course is held and registration costs. If you need to travel and stay away from home overnight to attend such an event, you can also claim the cost of accommodation and meals.

You may not be able to claim all of your expenses if attending a seminar, conference or training course is for both work-related and private purposes. If the private purpose is incidental, such as a catered lunch or a reception for delegates, you can still claim all your expenses. However, if the main purpose is not work-related, such as attending a conference while on a holiday, you can only claim the direct costs. Direct costs include the registration costs.

Where you have a dual purpose for attending the seminar, conference or training course you can only claim the work-related portion of your expenses. For example, you add a holiday of one week to a training course that runs for one week.

Example: conference where dominant purpose is work-related

Mary, an orthodontist, attends an 8-day work-related conference in Vancouver on modern cosmetic dentistry. One day of the conference involves a sight-seeing tour of the city, and a networking game of golf. A dinner is held on the final evening of the conference.

As her main purpose in attending the conference is work-related, Mary can deduct the total cost of the conference which includes her airfares, accommodation and meals.

End of example

Example: course not related to employment

James is a chiropractor. He has been struggling to keep up with his work commitments and becomes stressed. James decides to undertake a time and stress management course.

James can't claim a deduction as the course doesn't directly relate to maintaining or increasing his knowledge, capabilities or skills needed in his current position.

End of example

For more doctor, specialist or other medical professionals expenses, see:

QC56091