Aged care and disability support workers spend a lot of their own money on the job: driving between clients, buying gloves and non-slip shoes, renewing checks and paying union fees. Many claim too little, and some claim things the ATO treats as private, such as vaccinations, plain scrubs and meals on shift.
This guide covers the deductions available on your 2025-26 tax return, which is due by 31 October 2026 if you lodge yourself, and what changes in 2026-27. Every rate and rule was checked on 7 October 2026 against the ATO’s community support workers and direct carers guide and related ATO pages.
It is for employees in residential aged care, home care, NDIS disability support and community care roles. If you are a nurse, see our nurses and midwives deductions guide instead.
Key takeaways
- Travel between clients: claimable at 88c per km for 2025-26 and 91c per km for 2026-27 (max 5,000 km). Home to a regular workplace is private.
- Protective items: gloves, masks, sanitiser and non-slip shoes you buy yourself are deductible.
- Checks: a working with children check is claimable if you need it to keep earning income; a first check to get a job generally is not.
- Not deductible: vaccinations, plain clothing, meals on normal shifts, sleepover shift expenses and fitness costs.
- Clothing evidence: from 2026-27, all clothing and laundry claims need written evidence.
- Items $300 or less used mainly for work can be claimed in full in the year you buy them.
Aged care and disability support deductions at a glance
| Expense | Claimable? | Condition |
|---|---|---|
| Car travel between client homes | Yes | 88c/km (2025-26), 91c/km (2026-27), max 5,000 km, or logbook |
| Home to regular workplace | No | Private commuting |
| Gloves, masks, sanitiser | Yes | You paid and were not reimbursed |
| Non-slip shoes, protective clothing | Yes | Must have protective features |
| Logo uniform | Yes | Compulsory and distinctive to your employer |
| Plain scrubs, black pants | No | Conventional clothing |
| Union fees | Yes | Shown on income statement or receipt |
| Vaccinations | No | Private even if employer requires |
| Income protection premiums | Yes | Not if paid through super |
Source: ATO community support workers and direct carers guide, ATO D1 car expenses 2026, ATO income protection insurance, checked 7 October 2026.
Which car trips can aged care and disability workers claim?
Car expenses are usually the largest claim for home care and community workers. The ATO’s carer guide says normal trips between your home and your regular place of work are private, and so are parking and tolls on that commute.
| Trip | Claimable? |
|---|---|
| Home to your regular facility or office | No |
| One client’s home to the next client’s home | Yes |
| Client’s home back to the office | Yes |
| Home directly to a client’s home (an alternative workplace) | Yes |
| Home to clients when you have no regular workplace and work at shifting locations | Yes |
| Between two separate jobs on the same day | Yes |
| Home to a training course | Yes |
You can use the cents per km method or the logbook method. The ATO D1 car instructions set the rate at 88 cents per km for 2025-26 and 91 cents per km for 2026-27, capped at 5,000 work km. Keep a diary of client trips. If you drive more than that, the logbook method may suit you better.
Can I claim uniforms, scrubs and protective gear?
The ATO says conventional clothing, including footwear, is not deductible even if your employer requires it. Plain scrubs, black pants and joggers fall into that group. You can claim:
- Protective clothing with safety features, such as non-slip shoes and aprons
- Compulsory uniforms that clearly identify your employer
- Non-compulsory uniforms on the approved register
- Protective items such as disposable gloves, face masks and sanitiser, if you buy them and are not reimbursed
- Laundry of claimable clothing at $1 per work-only load or 50c per mixed load
Clothing evidence from 2026-27
For 2025-26, a total clothing and laundry claim of $150 or less does not need written evidence if you can show how you worked it out. From the 2026-27 income year, the ATO’s clothing and laundry page says you need written evidence for all clothing, laundry, repair and dry-cleaning claims.
Can I claim a police check, working with children check or first aid course?
These are common in care work, and the rules are narrower than many people think.
- Working with children check: the ATO’s working with children check page allows a deduction if you are an existing employee who needs to obtain or renew the check to keep earning income, or a new employee who has recently worked continuously in a child-related field. An initial check to start a new career is not deductible.
- Police checks and NDIS worker screening: the ATO carer guide does not address these specifically. We suggest getting advice before claiming one, rather than assuming it is deductible.
- First aid course: claimable only if you are a designated first aid person who needs the training to help in emergencies at work, and your employer did not pay.
- Registrations and accreditations: the ATO’s accreditations page says renewals you need to work in your field are deductible, but the initial cost of a qualification needed before you can be employed is not.
Worked example: Mandeep, disability support worker, 2025-26
Mandeep works for an NDIS provider and drives between clients’ homes each shift. His employer does not reimburse km.
Car: his trip diary shows 3,200 km between clients. 3,200 x $0.88 = $2,816.00.
Non-slip shoes: $140, protective footwear under $300 = $140.00.
Gloves and masks: bought himself, receipts total $85.00.
Union fees: $520 on his income statement = $520.00.
Laundry: logo polo shirts washed with other clothes, 2 loads x 46 weeks x $0.50 = $46.00.
Total: $2,816 + $140 + $85 + $520 + $46 = $3,607.00. At the 30% rate plus 2% Medicare levy, that saves about $1,154 ($3,607 x 32% = $1,154.24).
He does not claim his flu vaccination, his lunches on shift or the days he drives from home to his employer’s office, because that is his regular workplace.
What else can carers claim?
- Union and professional association fees
- Phone and internet for the work part, such as rostering apps and calls to your coordinator. The ATO guide says claims of $50 or less don’t need detailed records; above that you need a record showing work use.
- Self-education that maintains or improves skills for your current role, such as a Certificate IV in Disability, if it relates to your current job. Study to change careers is not deductible.
- Tools and equipment such as a fob watch or blood pressure monitor you buy for work. The $300 rule lets you claim items of $300 or less in full; dearer items are depreciated.
- Overnight travel when your work requires you to sleep away from home, but not when you sleep at the client’s place.
- Sunscreen, sunhats and sunglasses if you work outdoors in the sun for extended periods.
- Income protection insurance premiums you pay yourself, but not through super, and not life or trauma cover (ATO).
- Working from home for rostering or reports, at 70c per hour under the fixed rate method for 2024-25 and 2025-26, with a record of actual hours.
What can’t aged care and disability workers claim?
The ATO’s carer deductions page and summary list these as private:
- Vaccinations, even if your employer requires them
- Food, drink and snacks on normal shifts, and meals or entertainment for clients
- Sleepover shift expenses, even if you receive an allowance
- Conventional clothing and footwear
- Fitness expenses, grooming and prescription glasses
- Parking and public transport on your commute
- Child care and relocation costs
Also check the income and allowances page. Allowances on your income statement must be included as income, while reimbursements are not income and cannot be claimed.
Rule of thumb: if your employer reimburses it or you would buy it anyway outside work, you cannot claim it. If you paid for it, it protects you or moves you between clients, and you have a record, you probably can.
What records do care workers need?
Keep receipts, a car trip diary, union statements and your income statement. Keep records for 5 years from when you lodge, as the ATO’s records page explains. If total work expenses are $300 or less you don’t need written evidence, but you must show how you worked out the claim; this does not cover car expenses. Our guide on claiming without receipts explains the limits, and our meal and travel allowances guide covers overtime meals.
Common mistakes care workers make
- Claiming home to base travel: driving from home to your regular facility or office is private, even if you then go out to clients.
- Using old rates: 85c or 78c per km and 67c per hour are out of date. Use 88c/91c per km and 70c per hour.
- Claiming plain scrubs: without protective features or an employer logo they are conventional clothing.
- Claiming vaccinations or first aid paid by your employer: both are not deductible.
- Claiming reimbursed km: if your employer paid you back for actual km, there is nothing to claim.
FAQ about aged care and disability support worker deductions
Can disability support workers claim travel between clients?
Yes. Driving directly from one client’s home to another, or from a client’s home to the office, is work travel. At the cents per km rate that is 88c per km for 2025-26 and 91c for 2026-27, up to 5,000 km. Driving from home directly to a client’s home is also generally claimable, but home to your regular facility or office is private.
Can I claim a police check or working with children check?
The ATO lets existing employees claim a working with children check they need to obtain or renew to keep earning income, and new employees who have recently worked continuously in a child-related field. A first check to get a job is not deductible otherwise. The carer guide does not specifically cover police checks, so ask a tax agent before claiming one.
Can aged care workers claim first aid training?
Only if you are a designated first aid person who needs the course to help in emergencies at work, and your employer did not pay for or reimburse it. A first aid course done because it is generally useful, or to get a job, is not deductible under the ATO guide for community support workers and direct carers.
Can I claim my flu vaccination or meals on shift?
No. The ATO says vaccinations are private even if your employer requires them. Food and drinks during normal working hours are also private, as are meals you buy for clients. You can claim overtime meals only if you received an overtime meal allowance under an award or agreement, and meals on overnight work travel.
Can I claim scrubs, non-slip shoes and laundry?
Non-slip shoes and other clothing with protective features are deductible, as are compulsory uniforms that identify your employer. Plain scrubs or black pants without a logo are conventional clothing and not deductible. Laundry is $1 per work-only load or 50c for mixed loads. From 2026-27 you need written evidence for every clothing and laundry claim.
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Nanak Accountants prepares returns for aged care, NDIS and community care workers across Australia. We can check your car diary, sort your allowances and lodge before the deadline. Call 1300 626 258 or email info@nanakaccountants.com.au.
This article is general information only and is not personal tax or legal advice. Figures and rules were checked against the ATO community support workers and direct carers guide and the ATO car expenses, working with children check, accreditations, income protection, clothing and record keeping pages on 7 October 2026. Rates and thresholds change, so confirm the current position before acting.
