Tax Deductions for General Practitioners

• Conducting examinations, questioning patients, and ordering medical tests to determine the nature of illnesses and disease.
• Providing overall care for patients, prescribing and administering treatments/medications, and monitoring patients’ progress and response to treatment.
• Advising on diet, exercise and other habits which aid prevention and treatment of illnesses and disease.
• Referring patients to, and exchanging medical information with specialist Medical Practitioners, and arranging the admission of patients to hospitals.

Typical tax deductions include:

• Travel expenses associated with attending medical conferences, seminars, and training courses. Expenses include airfares, accommodation, meals, and incidentals. 
• Motor vehicle expenses for travel between hospitals, clinics, and visiting patients.
• Phone, internet and home office expenses (less private portion).
• Self-education courses. 
• Magazines, books and journals related to health and medicine.  
• Medical defence and income protection insurance.
• Equipment including briefcases, handbags, iPad, laptop, stethoscope, etc. Items costing more than $300 each need to be depreciated over their effective life.
• Medical registration fees and membership fees such as AMA, RACS, RACGP, RACP, etc. 

None deductible expenses:

• Travel for industry functions which includes entertainment, e.g. three-course meal, band, and alcoholic drinks.