Free tools
Calculators
Every calculator here is built for one audience: the people who own, manage or advise Australian medical and health practices. GPs, dentists, specialists, allied health, and the accountants who serve them.
These are not generic small-business calculators with a medical label attached. Each one handles the specific rules that apply to health practices and that general tools get wrong: the contractor practitioner rules that make payments to doctors taxable as wages in some states and not others, the GST treatment of clinical versus cosmetic services, and the fact that a contractor with an ABN can still be an employee for superannuation purposes.
Where a calculator depends on government rates, the date those rates were last verified is shown on the calculator itself. A calculator that rests on calculation logic or industry benchmarks rather than statutory rates says so, instead of being presented as a verified rate tool.
If you are working out where to start rather than looking for one number, the medical practice tax overview sets out the order the non-payroll-tax questions come up in and links to the tool that answers each.
Payroll & Employment
What you owe on the people who work in your practice, including the contractors most payroll software gets wrong.
Payroll Tax Calculator
All 8 states and territories, with the medical exemptions and contractor rules built in.
For: Practices employing staff or engaging contractor doctors
Open calculatorSuperannuation Guarantee Calculator
SG on ordinary time earnings, capped correctly, including contractors who are employees for super purposes.
For: Practices with staff, and practices engaging contract GPs
Open calculatorPAYG Withholding Calculator
Withholding for staff, plus the 47% no-ABN rate practices hit with locums.
For: Practices paying staff and engaging locums
Open calculatorMedicare Levy Surcharge Calculator
Work out whether you or your staff are liable for the MLS surcharge.
For: Practice owners and high-income practitioners
Open calculatorBusiness Tax
GST, BAS and the reporting obligations that catch practices out when clinical and non-clinical income mix.
GST & BAS Calculator
Separate GST-free clinical income from taxable non-clinical income and see your real BAS position.
For: Practices with mixed clinical, cosmetic, retail or allied health income
Open calculatorIs This GST-Free? Quick Check
Answer one question about a specific service, procedure or item and see whether it is likely GST-free, taxable, or genuinely borderline.
For: Practices unsure whether a specific procedure, item or service is GST-free
Open calculatorInstant Asset Write-off Calculator
Immediate deduction or pool placement for practice equipment and assets.
For: Practices purchasing equipment, fit-outs, or vehicles
Open calculatorFBT Car Benefit Calculator
Statutory formula method for employer-provided vehicles in medical practices.
For: Practices providing cars to doctors or staff
Open calculatorDepreciation Schedule Calculator
Diminishing value or prime cost depreciation for practice equipment.
For: Practices tracking asset depreciation for tax and accounting
Open calculatorPSI (Personal Services Income) Rules Assessment
Do the PSI rules apply to your practice structure? Run the four tests.
For: Practices operating through trusts, companies, or service entities
Open calculatorDivision 7A Loan Calculator
Minimum yearly repayment, deemed dividends, and complying loan agreements.
For: Practices with service entity or company structures lending to shareholders
Open calculatorMedicare & Billing
Bulk billing incentives and the economics of how you bill, modelled together, which nothing else does.
Bulk Billing Incentive Calculator
For: GP practices weighing bulk billing against private billing
Model the BBPIP 12.5% loading across every bulk billing rate, with break-points called out.
Open calculatorPractice Administration
The numbers you need to run the practice, not just to lodge a return.
Practice Break-even & Capacity Calculator
How many patients you need to see before the practice makes money, and whether your rooms can hold them.
For: Practice owners and practice managers
Open calculatorLocum vs Permanent Cost Comparator
The true cost of a locum, including the 47% no-ABN trap, versus a permanent hire.
For: Practice managers deciding between locum and permanent staffing
Open calculatorBillings-per-FTE Benchmark Calculator
Compare your practice productivity against industry benchmarks by practitioner type.
For: Practice owners assessing productivity and staffing levels
Open calculatorThe rules behind these numbers
Every calculator here applies the medical payroll tax rules for you. These four guides show the working: what counts as wages, when entities are grouped, how a group's threshold is split, and why a contractor doctor with an ABN still creates a liability.
- Structuring and groupingMulti-state apportionmentHow a group's single threshold is split between the jurisdictions it operates in, and why the DGE nomination decides which entity can claim it.Read the guide
- Structuring and groupingGrouping & the DGEWhen separate entities are treated as one employer for payroll tax, and how the Designated Group Employer nomination works in practice.Read the guide
- What is taxableWhat counts as wagesWhat is included in taxable wages (salaries, superannuation, fringe benefits and deemed contractor payments) and what is exempt.Read the guide
- What is taxableContractor doctors & payroll taxWhy contractor doctors create a payroll tax exposure, why an ABN does not change the answer, and the billing structure that avoids it.Read the guide
If there is a number you look up, estimate or argue about in your practice and it is not here yet, that is the gap worth filling. Suggest a calculator.
Reviewed by eHealth Systems Pty Ltd