Tax Guide for Diagnostic Imaging and Healthcare Professionals
Sonographers perform diagnostic ultrasound examinations across hospitals, radiology clinics, specialist practices, and obstetric, vascular, musculoskeletal, and emergency imaging settings. Duties include preparing patients, operating ultrasound equipment, capturing diagnostic images, interpreting and documenting findings, maintaining equipment, adhering to imaging protocols, assisting radiologists, ensuring infection control, and managing patient communication. The role requires professional qualifications, ongoing CPD, adherence to strict hygiene standards, and precision in clinical practice.
Typical Tax Deductions Include:
- Compulsory uniform or scrubs – Deductible if employer-required
- Laundry of compulsory uniform – Deductible
- Protective clothing & PPE – Gloves, masks, gowns if personally purchased and required
- Professional memberships – ASA, ASUM, or other relevant industry associations
- Training & CPD – Ultrasound workshops, advanced scanning training, clinical updates, and conferences
- Tools & equipment – Watches with second hands, clinic-specific tools, reference aids (depreciate items costing over $300)
- Phone & internet – Apportion for work-related use such as roster apps, clinical communication, or training
- Home-office running expenses – For completing reports, CPD, or online modules (approved method)
- Work-related travel – Travel to training venues, outreach clinics, or hospitals (not home ↔ regular workplace)
- Reference materials – Imaging textbooks, clinical guidelines, and anatomy manuals
- Professional indemnity insurance – Deductible if personally paid
- Stationery & office supplies – Diaries, notebooks used solely for imaging or reporting
Non-Deductible Expenses Include:
- Everyday clothing (e.g., non-branded pants, shirts) – Not deductible unless compulsory uniform
- Travel (home ↔ main radiology clinic/hospital) – Private commuting (not deductible)
- Meals, coffee, snacks – Private (not deductible)
- Personal items (skincare, deodorant, grooming) – Private (not deductible)
- CPD unrelated to ultrasound practice – Not deductible
- PPE not required or supplied by the employer – Not deductible
- Home-office occupancy (rent, mortgage interest, rates) – Not deductible unless strict ATO criteria are met
- 100% phone or internet claims – Must apportion for private use
Click here to see Tax Calculator for Sonographer.
