I successfully claimed my midwifery expenses using this rule at tax time. My midwife trained as a registered nurse first then became a midwife so she fell under the nurse part of the tax ruling.
Someone else I know had a registered midwife at her birth who did not train as a nurse first, so is not a registered nurse. The tax office knocked back her claim because it doesn't cover midwives only nurses.
This tax law needs changing as more direct entry midwives will graduate each year from university and it is an unfair discrepancy in the law. Perhaps something to contact your local federal MP about?
Bookmarks