Health & Professional · Brisbane
Accountants for Doctors & Medical Professionals
Registrars, contracted GPs, specialists with a service entity and practice owners with staff — different tax problems at each stage of a medical career.
How should a doctor structure their income?
It depends on how you earn. Employed registrars and hospital staff are PAYG and planning centres on deductions, super and Division 293. Contracted GPs billing under a practice's facility agreement need the personal services income rules assessed carefully — and note recent state payroll tax rulings on medical practices. Practice owners with staff, equipment and premises can genuinely use company or trust structures, service entities and asset separation. Each stage has a different right answer.
- Specialist support for doctors and medical practitioners
- Fixed monthly packages from $220
- BAS, payroll and year-end handled together
- Benchmarked against ATO industry figures
What we watch
What matters most for doctors and medical practitioners.
Division 293 and super
Additional 15% on concessional contributions for income over the threshold — worth planning, not discovering at assessment.
PSI and service agreements
Whether your billing arrangement is a personal services business changes what your entity can and can't do.
Payroll tax on practices
State rulings have brought many contracted-practitioner arrangements within payroll tax. Agreements and payment flows need reviewing.
Asset protection
Practice operations, premises and investments held separately, so a claim against one doesn't reach the others.
Deductions
Doctors & Medical Professionals — what you can claim.
A working checklist we go through with every client in this sector. Substantiation requirements differ by item — we'll tell you which need records and which don't.
- Medical indemnity insurance and AHPRA registration
- College fees, CPD, conferences and courses
- Medical equipment, instruments and devices
- Journals, subscriptions and reference software
- Work-related travel between hospitals and clinics
- Scrubs, protective clothing and laundry
- Home office for telehealth and admin
- Deductible personal super contributions
- Professional association memberships
How we help
Services doctors and medical practitioners use most.
Tax Returns
Individual and business returns prepared accurately, lodged fast, with every deduction claimed.
Learn more →Tax Planning
Year-round planning that lowers your tax bill before 30 June — not after it.
Learn more →Business Accounting
Bookkeeping, BAS, payroll and management reporting handled end to end.
Learn more →Self-Managed Super (SMSF)
SMSF setup, administration, compliance and audit coordination in one place.
Learn more →Business Advisory
Structuring, cash-flow forecasting, growth strategy and succession planning.
Learn more →Financial Reporting
Clear statutory and management accounts you can actually make decisions from.
Learn more →FAQ
Doctors & Medical Professionals — questions we're asked most.
I'm a contracted GP — can I bill through a company?
You can, but whether it changes your tax outcome depends on the PSI rules and the substance of your arrangement with the practice. If the income is personal services income and you're not a personal services business, it's attributed to you regardless of the entity. Structures that ignore this create cost and risk without benefit.
What is Division 293 tax?
An extra 15% on concessional super contributions for individuals whose income plus contributions exceeds the threshold ($250,000). It doesn't make super a bad idea — the total rate is still well below the top marginal rate — but it changes the arithmetic of how much to contribute and whether other strategies come first.
Should I own my practice premises?
Often yes, but rarely in the trading entity. Holding premises in a separate entity or an SMSF (as business real property, leased back at market rent on arm's-length terms) can provide asset protection and long-term benefits. Land tax, stamp duty and financing all need modelling first.
How does payroll tax affect medical practices now?
Several state revenue offices have ruled that payments to contracted practitioners under typical facility agreements can constitute wages for payroll tax. The exposure depends on the agreement terms and how patient fees flow. Practices should have arrangements reviewed rather than assume historical treatment still holds.
Related
Related pages.
Small Business Accountant Brisbane
Sole traders to companies
Learn more →Tax Planning
Year-round planning that lowers your tax bill before 30 June — not after it.
Learn more →Business Advisory
Structuring, cash-flow forecasting, growth strategy and succession planning.
Learn more →SMSF Accountant Brisbane
Funds, compliance, audits
Learn more →Local coverage across Brisbane
We work in person from our Wakerley office and by secure video across 200 suburbs. Start with your region:
- Accountants Brisbane CPA accountants for the wider Brisbane metro area.
- Accountants South Brisbane South Brisbane, West End, Annerley and Sunnybank.
- Accountants Brisbane Northside Chermside, Stafford, Aspley and the northern corridor.
- Accountants Brisbane Bayside Wynnum, Manly, Wakerley and Tingalpa.
- Accountants Redland City Cleveland, Capalaba, Victoria Point and the bay islands.
- Accountants Logan City Springwood, Beenleigh, Browns Plains and 50 Logan suburbs.
- Accountants Ipswich Ipswich CBD and the western Brisbane corridor.
Ready when you are
Accountants for doctors & medical professionals — let's talk.
Free 15-minute consultation, fixed monthly fee, and an accountant who already knows your sector.