BAS for Medical Practitioners
Most medical services are GST-free, but that doesn’t mean a medical practice is exempt from BAS obligations. Many practices still need to register for GST and lodge a Business Activity Statement (BAS) due to non-medical income, cosmetic procedures, or income from sources outside the GST-free medical service definition.
When GST Applies to a Medical Practice
- Cosmetic or elective procedures not considered medically necessary
- Sale of retail products, supplements, or skincare through the practice
- Rental income from subletting consulting rooms to other practitioners
- Administrative or management fees charged within a multi-doctor practice structure
BAS Obligations Beyond GST
Even where GST itself is minimal, a practice’s BAS also reports PAYG withholding for staff and PAYG instalments for the practice or practitioner. Getting these figures right each quarter avoids cash flow surprises and ATO follow-up.
How We Support BAS Compliance
- Reviewing which services and income streams are GST-free versus taxable
- Preparing and lodging quarterly or monthly BAS
- Reconciling PAYG withholding and instalments with payroll and practice income
- Advising on GST registration thresholds for mixed-income practices
Related Resources
- Back to Accounting and Tax Services for Doctors
- Bookkeeping for Medical Practices
- Medical Clinic Operations — Accounting Support
- Accounting & Tax for Multi-Doctor Medical Practices
Unsure whether your practice needs to be registered for GST? We can review your income streams and bring your BAS compliance up to date.