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In the Media and Articles

Breaking: ATO’s New Rules on Employee vs. Contractor – What You Need to Know!

On December 6, 2023, the Australian Taxation Office (ATO) foreshadowed the recent changes to the Fair Work Act that many
Read More

Paying payroll tax may do more harm than good

Paying payroll tax may seem like a straightforward compliance issue for medical practices, but it can have far-reaching and unintended
Read More

Health and Life’s Payroll and Income Tax Top Three Tips for medical and healthcare practitioners

Health and Life’s Payroll and Income Tax Top Three Tips for medical and healthcare practitioners  Top Three Tips – Understand
Read More

Why did my “Medical Practice” that qualified for the Payroll Tax Amnesty just received a substantial payroll tax bill?!

In the last few months, Queensland (QLD) and South Australia (SA) Payroll Tax Assessment Letters were issued to “Medical Practices
Read More

Tenant Doctors TM  : Critical banking tips for protecting yourself from not getting paid correctly for weeks or months or at all!

Can you afford to live weeks, months without pay? What happens if my “Medical Centre” goes bankrupt and they take
Read More

Understanding the difference between a “Tenant Doctor” and an “Independent Contractor” for tax compliance is critical.

With the recent announcement of payroll tax audits on corporates, corporates and practitioners may face a major issue with payroll
Read More

Payroll Tax: The Flow of Separate “Banking” Funds Myth Busted?!

Gp Medical & Healthcare Payroll Tax: The Flow Of Separate “Banking” Funds Myth Busted And More… Many practitioners, practices, and
Read More

The ATO’s new Mandatory reporting targets unethical accountants and you

Accountants’ second opinions will become more challenging from 1st July 2024 The ATO’s new Mandatory reporting standards target unethical accountants,
Read More

Happy Summer break: A Brothel Owner, A Buddhist And A GP Practice Owner Walk Into A Bar…

Welcome Happy Summer break: A Brothel Owner, ABuddhist And A GP Practice Owner WalkInto A Bar… We hope everyone enjoys
Read More

Medical and healthcare payroll tax is killing bulk billing, where to from here? 

Payroll tax myths busted! The latest Australian news headline best summarises how doctors are feeling.    Payroll tax, is only
Read More

The GP Payroll Tax Amnesty: protection or just a clever fishing expedition?

Edit: Reference to this article appeared in Revenue SA invites you to go tax yourself, The Medical Republic, 2nd July 2023 edition.
Read More

Practice Managers you are on notice!: “Medical Centre” Payroll Tax and Federal Court  Ruling targets how you run your practice! 

No patient “Sick Tax” Fee needed! Must Read Landmark Payroll Tax Ruling:Direct GP Banking comes with “tricky” conditions “An incredible breakthrough”
Read More

1st July 2023 5.75% Award and 11% Super pay rise or freeze?!

    Unprecedented Cost Blow Out    Source: Rebate freezes have ripped $3.8bn out of Medicare, The Australian March 2023
Read More

Wild Health National Leader Summit: What does it take to build patient, provider, and community trust? 

It was excellent to meet many world-class thinkers, doers, and past, present, and future leaders in healthcare at the revolutionary
Read More

Is your practice putting your contractor’s ABN & GST registration at risk of cancellation or a tax audit?

Safely recruit and retain more practitioners. Legally protect everyone’s livelihood (including your advisers) from a contagious tax audit. Do not
Read More

For taxation and medico-legal reasons, advertising your practice as a “Medical Centre” or “Clinic”or “Practice” may be a bad idea.

According to the latest tax rulings for taxation and medico-legal reasons, naming your practice a “Medical Centre” or “Clinic”or “Practice”
Read More

Worried about the ATO Safe Harbour Employee or Contractor rules? Choose the right advice for your medical or healthcare practice in two simple steps

Before you blow your dough: Questions you need to ask in writing from your tax lawyer and accountant The latest
Read More

The ATO safe harbour rules for medical and health contractors: what you need to know

The ATO safe harbour rules for medical and health contractors: what you need to know GP and healthcare contractors are
Read More

Practice Managers you are on notice!: “Medical Centre” Payroll Tax and Federal Court  Ruling targets how you run your practice! Part Three – Before calling a lawyer first work out (or confirm) how to run your practice

– Before calling a lawyer first work out (or confirm) how to run your practice – Practice Managers you are
Read More

Practice Managers you are on notice!: “Medical Centre” Payroll Tax and Federal Court  Ruling targets how you run your practice! (Part Two of Three)

Welcome back if you have just found yourself here, this is part two of a three part series into the
Read More

Practice Managers you are on notice!: “Medical Centre” Payroll Tax and Federal Court  Ruling targets how you run your practice! (Part One of Three)

This article first appeared on the Medical Republic on 31st January, 2023 National attention on this emerging problem just risks
Read More

‘Frypan to fire’: Tax traps for GPs

Julie Lambert all articles by this author GPs operating through trusts and companies not only risk extra scrutiny from the
Read More

Independent Contractors Surveillance Tools and High Court Rulings Create New Tax Office Rules

Happy New Year everyone, unfortunately my grim 2023 prediction is for, an unprecedented level, of statutory independent contractor tax and
Read More

The regulatory history of independent contractor law affecting medical and healthcare practices

These are the significant independent contractor cases and rulings that affect medical and healthcare practices. These are some of the
Read More

What do brothels and medical and healthcare practices have in common: ATO contractor rules!

What does running a medical practice with independent contractors akin to a brothel and the Australian Tax Office have in
Read More

BREAKING: Tenant Doctors/Contractors, set up your own website now. New ATO tax and High Court Ruling

Last update 2.1.2023: Edit start This article was first published by the Medical Republic on 28th November 2022. These are some
Read More

Payroll tax is harming your patients, and the future value of your medical and healthcare practice. But, it can be  fixed.

Edit: Breaking news: Tenant Doctors/Contractors, set up your own website now. New ATO tax and High Court ruling confirmed on
Read More

Who can you trust—is your care being harmed by the $8 billion Medicare bust?

GP Dr. Jane Kennedy asked me this excellent question in response to a recent national media story called “Expert estimates
Read More

Family Trusts Under ATO Attack: Income splitting your kids!

The two main points to come out of ATO’s (Australian Taxation Office) new income splitting ruling on family trusts are,
Read More

Every cloud has a silver lining: How the 2022 Govt budget may impact your practice

How the 2022 Federal Budget will impact your practice This year’s Federal Budget is focused on stimulating the economy out
Read More

Payroll Tax Duck Hunting Season warns AMA

This article appeared in The Medical Republic on 28th February 2022. On the 25th of February 2022, the NSW AMA
Read More

Banking on a practice tax time bomb?

Australian Tax Office Risk: Contractor doctors or healthcare providers who allow their patient fees to be banked in their practices
Read More

Federal Court Tax Ruling Shock: Your spouse may no longer be able to protect your family home

Federal Court Tax Ruling Shock: Your spouse may no longer be able to protect your family home This article was
Read More

New Medical Practice Payroll Tax Ruling: How you pay your contractor doctors may affect your bottom line

New Medical Practice Payroll Tax Ruling: How you pay your contractor doctors may affect your bottom line Did you know
Read More

Is ‘consent’ the o-ring of Medicare audit?

Is ‘consent’ the o-ring of Medicare audit? This article was first published by the Medical Republic on 27th of August
Read More

Stay safe, stop bulk billing! A simple cure for Medicare Audit Anxiety?

Stay safe, stop bulk billing! A simple cure for Medicare Audit Anxiety? This article was first published by Health and Life on
Read More

1st July 2021 new 2.5% Award and 10% Super pay rise or freeze?!

1st July 2021 new 2.5% Award and 10% Super pay rise or freeze?! This article was first published by the Medical
Read More

Overtime is not a badge of honour: it is a warning sign!- Part One

Overtime is not a badge of honour: It is a warning sign! This is Part One of the article Overtime
Read More

Want a higher “Red Book friendly” pathology rent?: How you go about it matters!

Want a higher “Red Book friendly” pathology rent?: How you go about it matters! This article was first published by
Read More

A patient’s view: only five minutes to decide if I get COVID vaccinated?

The government is coercing patients and GPs into an unhealthy relationship by forcing GPs to reduce the time of a
Read More

Breaking: ATO’s New Rules on Employee vs. Contractor – What You Need to Know!

On December 6, 2023, the Australian Taxation Office (ATO) foreshadowed the recent changes to the Fair Work Act that many
Read More

Paying payroll tax may do more harm than good

Paying payroll tax may seem like a straightforward compliance issue for medical practices, but it can have far-reaching and unintended
Read More

Health and Life’s Payroll and Income Tax Top Three Tips for medical and healthcare practitioners

Health and Life’s Payroll and Income Tax Top Three Tips for medical and healthcare practitioners  Top Three Tips – Understand
Read More

Why did my “Medical Practice” that qualified for the Payroll Tax Amnesty just received a substantial payroll tax bill?!

In the last few months, Queensland (QLD) and South Australia (SA) Payroll Tax Assessment Letters were issued to “Medical Practices
Read More

Tenant Doctors TM  : Critical banking tips for protecting yourself from not getting paid correctly for weeks or months or at all!

Can you afford to live weeks, months without pay? What happens if my “Medical Centre” goes bankrupt and they take
Read More

Understanding the difference between a “Tenant Doctor” and an “Independent Contractor” for tax compliance is critical.

With the recent announcement of payroll tax audits on corporates, corporates and practitioners may face a major issue with payroll
Read More

Payroll Tax: The Flow of Separate “Banking” Funds Myth Busted?!

Gp Medical & Healthcare Payroll Tax: The Flow Of Separate “Banking” Funds Myth Busted And More… Many practitioners, practices, and
Read More

The ATO’s new Mandatory reporting targets unethical accountants and you

Accountants’ second opinions will become more challenging from 1st July 2024 The ATO’s new Mandatory reporting standards target unethical accountants,
Read More

Happy Summer break: A Brothel Owner, A Buddhist And A GP Practice Owner Walk Into A Bar…

Welcome Happy Summer break: A Brothel Owner, ABuddhist And A GP Practice Owner WalkInto A Bar… We hope everyone enjoys
Read More

Medical and healthcare payroll tax is killing bulk billing, where to from here? 

Payroll tax myths busted! The latest Australian news headline best summarises how doctors are feeling.    Payroll tax, is only
Read More

The GP Payroll Tax Amnesty: protection or just a clever fishing expedition?

Edit: Reference to this article appeared in Revenue SA invites you to go tax yourself, The Medical Republic, 2nd July 2023 edition.
Read More

Practice Managers you are on notice!: “Medical Centre” Payroll Tax and Federal Court  Ruling targets how you run your practice! 

No patient “Sick Tax” Fee needed! Must Read Landmark Payroll Tax Ruling:Direct GP Banking comes with “tricky” conditions “An incredible breakthrough”
Read More

1st July 2023 5.75% Award and 11% Super pay rise or freeze?!

    Unprecedented Cost Blow Out    Source: Rebate freezes have ripped $3.8bn out of Medicare, The Australian March 2023
Read More

Wild Health National Leader Summit: What does it take to build patient, provider, and community trust? 

It was excellent to meet many world-class thinkers, doers, and past, present, and future leaders in healthcare at the revolutionary
Read More

Is your practice putting your contractor’s ABN & GST registration at risk of cancellation or a tax audit?

Safely recruit and retain more practitioners. Legally protect everyone’s livelihood (including your advisers) from a contagious tax audit. Do not
Read More

For taxation and medico-legal reasons, advertising your practice as a “Medical Centre” or “Clinic”or “Practice” may be a bad idea.

According to the latest tax rulings for taxation and medico-legal reasons, naming your practice a “Medical Centre” or “Clinic”or “Practice”
Read More

Worried about the ATO Safe Harbour Employee or Contractor rules? Choose the right advice for your medical or healthcare practice in two simple steps

Before you blow your dough: Questions you need to ask in writing from your tax lawyer and accountant The latest
Read More

The ATO safe harbour rules for medical and health contractors: what you need to know

The ATO safe harbour rules for medical and health contractors: what you need to know GP and healthcare contractors are
Read More

Practice Managers you are on notice!: “Medical Centre” Payroll Tax and Federal Court  Ruling targets how you run your practice! Part Three – Before calling a lawyer first work out (or confirm) how to run your practice

– Before calling a lawyer first work out (or confirm) how to run your practice – Practice Managers you are
Read More

Practice Managers you are on notice!: “Medical Centre” Payroll Tax and Federal Court  Ruling targets how you run your practice! (Part Two of Three)

Welcome back if you have just found yourself here, this is part two of a three part series into the
Read More

Practice Managers you are on notice!: “Medical Centre” Payroll Tax and Federal Court  Ruling targets how you run your practice! (Part One of Three)

This article first appeared on the Medical Republic on 31st January, 2023 National attention on this emerging problem just risks
Read More

‘Frypan to fire’: Tax traps for GPs

Julie Lambert all articles by this author GPs operating through trusts and companies not only risk extra scrutiny from the
Read More

Independent Contractors Surveillance Tools and High Court Rulings Create New Tax Office Rules

Happy New Year everyone, unfortunately my grim 2023 prediction is for, an unprecedented level, of statutory independent contractor tax and
Read More

The regulatory history of independent contractor law affecting medical and healthcare practices

These are the significant independent contractor cases and rulings that affect medical and healthcare practices. These are some of the
Read More

What do brothels and medical and healthcare practices have in common: ATO contractor rules!

What does running a medical practice with independent contractors akin to a brothel and the Australian Tax Office have in
Read More

BREAKING: Tenant Doctors/Contractors, set up your own website now. New ATO tax and High Court Ruling

Last update 2.1.2023: Edit start This article was first published by the Medical Republic on 28th November 2022. These are some
Read More

Payroll tax is harming your patients, and the future value of your medical and healthcare practice. But, it can be  fixed.

Edit: Breaking news: Tenant Doctors/Contractors, set up your own website now. New ATO tax and High Court ruling confirmed on
Read More

Who can you trust—is your care being harmed by the $8 billion Medicare bust?

GP Dr. Jane Kennedy asked me this excellent question in response to a recent national media story called “Expert estimates
Read More

Family Trusts Under ATO Attack: Income splitting your kids!

The two main points to come out of ATO’s (Australian Taxation Office) new income splitting ruling on family trusts are,
Read More

Every cloud has a silver lining: How the 2022 Govt budget may impact your practice

How the 2022 Federal Budget will impact your practice This year’s Federal Budget is focused on stimulating the economy out
Read More

Payroll Tax Duck Hunting Season warns AMA

This article appeared in The Medical Republic on 28th February 2022. On the 25th of February 2022, the NSW AMA
Read More

Banking on a practice tax time bomb?

Australian Tax Office Risk: Contractor doctors or healthcare providers who allow their patient fees to be banked in their practices
Read More

Federal Court Tax Ruling Shock: Your spouse may no longer be able to protect your family home

Federal Court Tax Ruling Shock: Your spouse may no longer be able to protect your family home This article was
Read More

New Medical Practice Payroll Tax Ruling: How you pay your contractor doctors may affect your bottom line

New Medical Practice Payroll Tax Ruling: How you pay your contractor doctors may affect your bottom line Did you know
Read More

Is ‘consent’ the o-ring of Medicare audit?

Is ‘consent’ the o-ring of Medicare audit? This article was first published by the Medical Republic on 27th of August
Read More

Stay safe, stop bulk billing! A simple cure for Medicare Audit Anxiety?

Stay safe, stop bulk billing! A simple cure for Medicare Audit Anxiety? This article was first published by Health and Life on
Read More

1st July 2021 new 2.5% Award and 10% Super pay rise or freeze?!

1st July 2021 new 2.5% Award and 10% Super pay rise or freeze?! This article was first published by the Medical
Read More

Overtime is not a badge of honour: it is a warning sign!- Part One

Overtime is not a badge of honour: It is a warning sign! This is Part One of the article Overtime
Read More

Want a higher “Red Book friendly” pathology rent?: How you go about it matters!

Want a higher “Red Book friendly” pathology rent?: How you go about it matters! This article was first published by
Read More

A patient’s view: only five minutes to decide if I get COVID vaccinated?

The government is coercing patients and GPs into an unhealthy relationship by forcing GPs to reduce the time of a
Read More

For more insights visit our blog.

About me: David Dahm BA (Acc.), CA., FCPA, CTA, FFin, CPM, FAAPM, FAIM, FGLF.

Chartered Accountant, Chartered Tax Adviser, Registered Tax Agent, Former AGPAL Surveyor 10 years of service

David Dahm is CEO and founder of the national medical and healthcare chartered accounting firm Health and Life and global Founder and CEO of the not for profit project the International Healthcare Standards and Ethics Board (www.ihseb.org)

After a serious work related car accident in 1989, and nine operations later I continue to be a patient and provider advocate. I enter my third decade as a national Chartered Accountant for Medical and Healthcare practices in Australia. I am a former 10-year Australian General Practice Accreditation surveyor. I come from a medico family. I have served on the AAPM national Board and was the inaugural national Chair of the Certified Practice Manager CPM post nominal. I continue to provide accounting tax and practice management advice to many practices all over Australia.

You know who you are and I thank you for this real honour and privilege to serve you and your community through you. Note, I am not a lawyer please seek appropriate legal and accounting advice. This information is for general information and discussion only.