Medical researchers often pay their own way to conferences, keep up society memberships and journal subscriptions, and write grant applications at the kitchen table. Some of that is deductible. Some of it, such as costs a grant or institute already covers, is not.
This guide covers the 2025-26 return being lodged now and changes for 2026-27. The ATO has no separate researcher guide, so the rules come from its guide for doctors, specialists and other medical professionals (which covers employees in labs and medical facilities), the ATO self-education instructions and related pages, all checked on 9 October 2026.
It is written for employed researchers, postdocs and lab staff, plus PhD candidates who want to know whether their stipend is taxable. Clinicians who also research may find our allied health deductions guide useful.
Key takeaways
- Self-education is deductible under TR 2024/3 if it maintains or improves skills for your current job or is likely to increase your income from it.
- A work-focused conference can cover fares, registration, accommodation and meals.
- Working from home is 70c per hour; the old 67c rate no longer applies.
- Car trips between research sites are 88c per km for 2025-26 and 91c per km for 2026-27.
- A scholarship is tax-free only if all four ATO conditions are met.
- Anything paid by your grant or institute cannot be claimed by you.
Medical researcher deductions at a glance
| Expense | Can you claim it? | Key condition |
|---|---|---|
| Society memberships | Yes | Paid by you, linked to current role |
| Journals and research software | Yes | Work share; not grant-funded |
| Conferences, local or overseas | Yes | Main purpose is work |
| Short courses and CPD | Yes | Sufficient connection to current job |
| Protective glasses, lab coat | Yes | Bought by you for real risks |
| Working from home | Yes | 70c per hour with records |
| Prescription glasses | No | Private |
| HELP repayments | No | Never deductible |
Source: ATO medical professionals guide, ATO self-education 2026, ATO fixed rate method, checked 9 October 2026.
Which ATO rules apply to researchers?
The ATO guide for medical professionals covers employees working in hospitals, private practice or medical facilities such as laboratories, including medical laboratory technicians. Every claim must meet three tests:
- You paid and were not reimbursed.
- The cost relates directly to earning your income.
- You have a record, usually a receipt.
For researchers, the reimbursement test matters most. If a grant, your institute or a collaborator pays for travel, consumables or software, you cannot claim it, even if it was first charged to your card.
When is self-education deductible?
Under TR 2024/3, study, conferences and courses are deductible if they have a sufficient connection to your current job. That means they maintain or improve the skills or knowledge you need now, or lead, or are likely to lead, to higher income from that job.
You cannot claim study that relates only in a general way to your work, or that is aimed at getting new employment. The ATO gives the example of a lab assistant studying to become a paramedic: not deductible.
Claimable costs include course fees, textbooks, stationery, student services fees, and the work share of a computer’s decline in value. HELP repayments, including HECS-HELP and FEE-HELP repayments, are not deductible. Since 2023-24 these costs go at label D4 in the return. Our self-education guide has more examples.
Are PhD stipends and scholarships taxable?
Many early-career researchers are paid by scholarship rather than salary. The ATO says a scholarship is tax-free only if all of these are true:
| ATO condition | Tax-free if | Taxable if |
|---|---|---|
| Type of payment | Not an excluded government payment | Austudy, Youth Allowance or ABSTUDY |
| Work requirement | No obligation to work for the funder | You must work for the funder now or later |
| Study load | Full-time student | Part-time student |
| Purpose | Principally educational | Sponsor gets output like an employee’s |
Source: ATO scholarship payments, checked 9 October 2026.
If your stipend is taxable, declare it and work-related deductions follow the normal rules. If it is tax-free and you have no other income, you generally have no assessable income for those costs to reduce, so get advice before claiming.
Can you claim conferences and travel?
Yes, when the main purpose is work. You can claim fares, registration and, for overnight trips, accommodation and meals. The ATO accepted an eight-day overseas conference with one sightseeing day as fully deductible because the main purpose was work. Where the main purpose is private, only direct costs such as registration are deductible.
Driving between your institute and a hospital or second research site on the same day can be claimed using the cents per kilometre method: 88c per km for 2025-26 and 91c per km for 2026-27, up to 5,000 km. Home to your usual lab is private, and so is parking there.
What about equipment, journals and working from home?
- Journals and books: deductible if linked to your current research. A book or set costing over $300 is depreciated.
- Computers and software: claim the work share. Items $300 or less used mainly for work are claimed in full.
- Protective items: safety glasses, gloves and lab coats you buy yourself. Not employer-provided goggles.
- Working from home: the fixed rate method gives 70c per hour for writing papers or grant applications at home, with a record of actual hours. Read our working from home guide.
- Memberships: professional and scientific society fees linked to your role.
Worked example: a postdoctoral researcher in 2025-26
Alex is an employed postdoctoral researcher at a medical research institute, with taxable income of about $100,000. The figures are illustrative, and none of these costs were reimbursed. In 2025-26 Alex paid for:
- Scientific society membership: $400
- Overseas conference, main purpose work: registration $900 + airfare $1,600 + 4 nights at $220 ($880) = $3,380
- Journal subscription: $250
- Working from home: 7.6 hours a week x 44 weeks = 334.4 hours x 70c = $234.08
- Protective glasses: $90
Total deductions: $400 + $3,380 + $250 + $234.08 + $90 = $4,354.08.
At a 30% marginal rate plus the 2% Medicare levy, the saving is about $4,354.08 x 32% = $1,393.31. If the institute had reimbursed the airfare, $1,600 would come out of the claim.
Rule of thumb: Before claiming, ask who really paid. If the grant, the institute or a sponsor covered it, it is not your deduction.
What records should you keep?
Keep receipts showing the supplier, amount, item and date, plus conference programs and travel itineraries that show the work purpose. If your total work claims are over $300, you need written evidence for all of them. Keep records for five years from lodgment. Our work-related deductions guide covers the wider rules.
Common mistakes medical researchers make
- Claiming grant-funded costs: reimbursed or grant-paid items are not deductible.
- Using old rates: 67c per hour and 85c per km are out of date.
- Assuming every stipend is tax-free: check the four ATO conditions.
- Claiming study for a career change: it must connect to your current job.
- Claiming prescription glasses: they are private, even for microscope work.
FAQ about tax deductions for medical researchers
Is my PhD scholarship stipend taxable?
It depends on the terms. The ATO treats a scholarship as tax-free only if it is not an excluded government payment, you are a full-time student, you are not required to work for the funder as a condition, and it is provided principally for educational purposes. A stipend that fails any of those tests is assessable income and must be declared in your return.
Can I claim an international conference?
Yes, if the main purpose of the trip is work, you can claim fares, registration, accommodation and meals. The ATO accepted a medical professional’s eight-day overseas conference with one sightseeing day as fully deductible. If the main purpose is a holiday, only direct costs such as registration can be claimed. Costs your institute pays or reimburses cannot be claimed.
Can I claim journal subscriptions and research software?
Yes, if you pay for them yourself and use them in your current research role. Claim only the work share where there is private use. Software or a subscription costing $300 or less and used mainly for work can generally be claimed in full in the year you pay it. Anything your employer or grant funds is not deductible to you.
Can I claim a lab coat and safety glasses?
You can claim protective clothing and protective glasses you buy yourself to guard against real risks in the lab. You cannot claim items your employer provides, such as goggles supplied by the institute, and you cannot claim prescription glasses or contact lenses, even if you need them for microscope or screen work.
Is a second degree deductible for a researcher?
Only if it has a sufficient connection to your current job, meaning it maintains or improves skills you need now or is likely to increase your income from that job. Study that only relates in a general way to your work, or is aimed at a new career, is not deductible. HELP loan repayments are never deductible.
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This article is general information only and is not personal tax or legal advice. Figures and rules were checked against the ATO guide for medical professionals, ATO self-education instructions for 2026, the ATO scholarship payments page and ATO pages on car, working from home and records on 9 October 2026. Rates and thresholds change, so confirm the current position before acting.
