Tax and accounting for chiropractors.
Whether you're an associate chiropractor working under someone else's clinic or you own the practice, you can generally claim your treatment equipment, indemnity insurance and CPD against your income, and the retail products most chiropractic clinics sell alongside treatment need their own GST treatment. This guide covers what chiropractors typically claim, how GST splits between adjustments and retail, and how we handle associate arrangements and clinic structures. We're Brisbane based and work with chiropractors across Australia.
Updated July 2026 · Reviewed by the LINK Advisors team
What chiropractors can claim.
Ordered by typical value. Every claim still has to pass the ATO's tests: you paid for it, it relates to earning your income, and you can show a record.
Treatment tables and clinical equipment
Drop tables, imaging equipment and other clinical technology are generally deductible, either claimed outright or depreciated depending on cost - check the current instant asset write-off threshold with us.
Registration and indemnity insurance
Your Chiropractic Board registration and professional indemnity insurance are generally deductible.
CPD, technique courses and association membership
Continuing education and professional association fees relevant to your practice are generally deductible.
Practice management software
Subscriptions to Cliniko, ChiroTouch or similar clinical software are generally deductible.
X-ray and imaging costs
Diagnostic imaging equipment or services used in your assessment of patients are generally deductible where relevant to your practice.
Retail stock for resale
Supplements, pillows and postural supports sold to patients are generally deductible as a cost of goods, with GST applying separately on the sale.
Work vehicle
Travel between multi-site clinics or to continuing education is generally deductible for its business-use portion.
Marketing and new-patient acquisition
Advertising and new-patient offers used to grow your practice are generally deductible.
Public liability and professional indemnity insurance
Premiums tied to your treatment work are generally deductible.
Clinic fit-out and equipment servicing
Ongoing servicing and maintenance of treatment equipment is generally deductible.
GST and BAS, done right.
Chiropractic adjustments and treatment are generally GST-free when supplied by a registered chiropractor as appropriate care for the patient. Products sold alongside treatment, supplements, pillows, postural supports, are generally a taxable supply of goods rather than GST-free treatment, so retail sales sitting on the same invoice as an adjustment need to be split correctly.
Clinics running a meaningful retail side of the business, which plenty do, need a point-of-sale or Xero setup that keeps GST-free treatment income and taxable retail income clearly separated rather than lumped into one consultation fee.
Where imaging or diagnostic services are billed separately from the adjustment itself, the GST treatment generally follows the nature of that specific service, so it's worth confirming rather than assuming it mirrors the treatment fee.
The right structure for the work.
Associate chiropractors working under an established clinic face the same contractor-versus-employee question as other allied health associates, and it's worth having your agreement reviewed rather than assumed correct. As a practice adds associates or a retail product range grows into a real revenue line, a company structure and a properly documented arrangement between the clinic and its practitioners usually becomes worth setting up properly.
Run the work, we run the numbers.
Cliniko and ChiroTouch handle scheduling, clinical notes and billing, and linking them to Xero along with your point-of-sale system for retail products means adjustment income and product sales reconcile separately and correctly. We set this up once so your reporting actually shows what treatment income and what retail income each contribute to the practice.
Frequently asked questions.
Are my adjustments GST-free?
Generally yes, where they're appropriate chiropractic treatment supplied by a registered chiropractor.
Do I charge GST on supplements or pillows I sell?
Generally yes, these are taxable sales of goods rather than GST-free treatment, and need their own tax code in your invoicing.
Can I claim my treatment table?
Yes, generally, either claimed outright or depreciated depending on cost.
Am I a contractor or employee as an associate chiropractor?
It depends on the whole relationship, not just what the agreement says. Worth having reviewed given the tax and payroll tax implications either way.
Should I incorporate as I add associates?
Worth reviewing once you're bringing on other practitioners or the retail side of the business is growing, since a company structure often suits that stage better than staying a sole trader.
Talk to an accountant who knows chiropractor businesses.
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