Business Basics
Running GP Home Visits as a Sole Trader: ABN and Tax Basics
Running your own practice means running a small business. This is general information with sources, not tax advice - an accountant can tailor it to you.
An independent GP typically needs an ABN, which you can apply for free through the Australian Business Register. The ATO says medical services with a Medicare benefit payable are GST-free, and requires you to keep business records. Confirm your own obligations with an accountant or the ATO.
Get an ABN
The Australian Business Register explains how to apply for an ABN. Applications are made online.
GST
The ATO states that medical services for which a Medicare benefit is payable are GST-free. Whether a particular service qualifies depends on the service, so check with the ATO or your accountant.
Records
The ATO sets out the records you need to keep. Keep income and expense records such as fuel, equipment, insurance and professional memberships.
Structure, super and tax
Whether to operate as a sole trader, company or trust, and how to manage superannuation and tax instalments, depends on your circumstances. Ask a registered accountant.
Weekly settlement
C.A.L.L.S pays a weekly settlement every Tuesday (source: C.A.L.L.S how it works).
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Join C.A.L.L.S and run your own GP home visit practiceFrequently asked questions
Do I need an ABN for GP home visits?
Independent GPs typically do. See the ABR guide to applying and confirm with your accountant.
Are GP home visits GST-free?
The ATO says medical services with a Medicare benefit payable are GST-free. Check your circumstances.
Does C.A.L.L.S give tax advice?
No. This is general information only.
When does C.A.L.L.S pay?
Weekly, every Tuesday (how it works).