Clinical Excellence, Financial Diligence: A Doctor’s Guide to Tax.
From AHPRA Fees to CPD Travel—Claiming What You’ve Earned
Written By Aspley Jandera
Young doctors are among the hardest working (and most over-taxed) professionals in Sydney. Between double-shifts and exams, record-keeping often falls by the wayside. At Aspley Jandera, we act as your financial 'Registrar,' ensuring your clinical dedication doesn't lead to a bloated tax bill.
1. The 'Essential' Deductions
In 2026, the cost of being a doctor continues to rise. These items are generally 100% deductible and form the foundation of your return:
AHPRA Registration: The national registration fee for the Medical Board remains a significant annual cost. For practitioners in NSW, we ensure the specific regional fee structure is applied correctly.
Medical Indemnity Insurance: This is essential for practice and is typically fully deductible.
College Memberships: Whether it is the AMA, RACP, RACS, or ANZCA, these professional fees are high-value deductions that are generally accepted by the ATO when they directly relate to your income-earning activities.
2. CPD and 'Self-Education'
As a Resident or Registrar, your training is your career. The ATO allows you to claim self-education expenses, but the connection to your current role must be clear.
The Rule: You can generally claim a deduction for courses that maintain or improve the specific skills required for your current grade.
The 2026 Strategy: If you are a Surgical Registrar, the cost of an anatomy course is typically deductible. However, if you are a Junior Resident undertaking a course to enter a specialty, the ATO may view this as "pre-entry" to a new position and challenge the claim. We help you document how each course relates to your current clinical duties to support the deduction.
Travel: If you attend a conference, the flights and accommodation may be deductible. However, if you include a private holiday as part of the trip, the costs must be professionally apportioned.
3. The Overtime Meal Allowance
Most hospital-employed doctors receive an overtime meal allowance under their relevant award or enterprise agreement.
The Win: For the 2026–27 year, the ATO provides a "reasonable amount" for overtime meals (the 2025–26 rate was $38.65; we apply the latest indexed figure for your return).
The Record-Keeping: If you receive a bona fide allowance and spend it on a meal during overtime, you may be able to claim up to the reasonable amount without keeping every receipt. However, you must be able to demonstrate from your roster that the overtime was actually worked.
4. Clinical Tools & Digital Assets
Instant Write-Off: Any medical equipment costing $300 or less (stethoscopes, pulse oximeters, specialised torches) can generally be claimed as an immediate deduction.
The 'Tech' Deduction: In 2026, clinical apps and tablet devices used for patient notes are essential tools. If a device is used for both work and personal study, we help you calculate a "Work-Use Percentage" to ensure the depreciation is claimed correctly.
5. Commuting & Shifting Places of Work
The trip from home to the hospital is usually considered private and non-deductible.
The Exception: If you work at one hospital in the morning and are required to drive to a second campus or a private clinic in the afternoon, that middle leg of the journey is generally 100% deductible.
The 2026 Rate: For the 2026–27 year, we use the updated cents-per-kilometre method (the 2025–26 rate was 88 cents/km) for up to 5,000km to simplify your record-keeping.
Professional Governance & Caveats
Clothing: You can claim the cost of medical scrubs and lab coats. However, "conventional" clothing (such as the chinos or shirts worn under scrubs) is not deductible, even if purchased specifically for work.
Exam Fees: These are often the largest single expense for a Registrar. They are generally deductible, but timing is critical. We ensure they are claimed in the financial year they are paid.
Income Protection: As a high-earner, your most valuable asset is your ability to work. Unlike Life Insurance, income protection premiums paid outside of your superannuation are typically 100% tax-deductible.
General Advice Warning & Disclaimer
The information provided on this website is general in nature and does not constitute personal financial, investment, or taxation advice. It has been prepared without taking into account your personal objectives, financial situation, or needs. Before acting on any information on this website, you should consider the appropriateness of the information having regard to your objectives, financial situation, and needs.
Aspley Jandera recommends that you seek independent professional advice from a qualified tax agent or financial adviser before making any financial decisions. Taxation law is complex and subject to change. While every effort has been made to ensure the accuracy of this information at the time of publication (March 2026), Aspley Jandera and its directors accept no liability for any loss or damage arising from reliance on the information contained herein.
