Physiotherapist

Tax advice for self-employed and contract physiotherapists.

Allowable Expenses

• Clinic Rent — Rent paid for room hire or clinic space.
• Professional Insurance — Professional indemnity and public liability insurance.
• Treatment Supplies — Massage oil, tape, and exercise bands used for patients.
• Equipment — Treatment tables, ultrasound machines, and gym equipment.

Tax Tips

• Associations like the Australian Physiotherapy Association (APA) fees are deductible.
• Claim the cost of attending sports medicine conferences.
• Manage your HECS/HELP debt repayments through your tax return.
• Track NDIS client travel mileage separately from other client visits — record date, destination, km, and purpose in the ATO's myDeductions app to support your vehicle deduction claim.

Frequently Asked Questions

Can I claim APA membership?

Yes, professional association memberships are deductible.

Is my treatment table depreciable?

Yes, if it costs over $300, it should be depreciated over its useful life.

How does the HICAPS transaction fee affect my tax return?

HICAPS transaction fees and terminal rental costs are deductible business expenses. Keep your HICAPS statements as evidence. They are not part of your assessable income — they are a cost of processing patient health fund claims.

Can I superannuation contributions as a self-employed physiotherapist?

Yes. As a self-employed sole trader, you are not required to pay yourself superannuation — but you can make voluntary contributions to a complying super fund and claim a deduction. Contributions up to the concessional cap ($27,500 for 2024/25 including employer super) are deductible and taxed at only 15% inside the fund.