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REGISTERED NURSES

ENROLLED NURSES

ASSISTANCE NURSES AND NURSE'S AIDE

TAX RETURNS

For the year ended 30 June 2017

$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 nusing clients will use their home office for study, research or diagonostic 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