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As doctors progress from internship to specialist or practice owner, their work and income arrangements often become more complex than their tax understanding. Many are juggling hospital hours, locums, private lists and tentative steps into practice ownership, while still relying on ad‑hoc advice from colleagues or generic tax tips. 

This module gives doctors a simple, structured way to understand how the Australian tax system applies to them at different stages of their career. It covers the basics of tax, the difference between being an employee, contractor and practice owner, the idea of personal services income, and the common structures used in medical practice. It then walks through what can be claimed, what kind of records should be kept, and what tends to attract attention from the ATO. 

The style is practical and example‑driven rather than technical. The course assumes no prior tax or business knowledge. The core aim is to help doctors know what questions to ask, where the main risks and opportunities are in their own situation, and when to involve a specialist adviser. The module finishes with a guided exercise where each participant maps out the specific steps they want to take over the next 12–24 months. 

Learning Outcomes

1. Explain, in plain terms, how common doctor income sources (salary, locum work, private billings) are taxed in Australia
2. Describe the practical differences between being an employee, a contractor and a practice owner, and what that means for tax, entitlements and risk
3. Outline what personal services income (PSI) is and recognise typical situations where it might apply to doctors. 
4. Summarise the main features of structures commonly used by doctors (sole trader, company, trust, service entity) and which kinds of situations they are usually used for
5. List the main categories of deductible expenses for doctors and the sort of records that should be kept to support those claims
6. Complete a brief self‑assessment of their own position and draft a short, written plan for reviewing and improving their tax and structural arrangements. 

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