Tax and accounting for podiatrists.
Whether you run a clinic, visit residents across several aged-care facilities, or do a mix of both, you can generally claim your equipment, indemnity insurance and travel between sites against your podiatry income, and the orthotics and footwear many podiatrists sell need careful GST treatment. This guide covers what podiatrists typically claim, how GST applies to orthotics versus retail, and how travel between clinics and facilities is generally treated. We're Brisbane based and work with podiatrists across Australia.
Updated July 2026 · Reviewed by the LINK Advisors team
What podiatrists 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.
Podiatry equipment
Nail drills, biomechanical assessment equipment and similar clinical tools 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 AHPRA registration and professional indemnity insurance are generally deductible.
Orthotic lab fees
Fees paid to orthotic manufacturers as part of a patient's treatment are generally deductible.
CPD and association membership
Continuing professional development and professional association fees are generally deductible.
Work vehicle for multi-site visits
Travel between clinics and aged-care facilities is generally deductible for its business-use portion under the logbook or cents-per-kilometre method.
Practice management software
Subscriptions to Cliniko, Nookal or similar clinical software are generally deductible.
PPE and single-use consumables
Sterile instruments, dressings and other consumables used in treatment are generally deductible.
Footwear and retail products
General footwear and foot-care products sold to patients are generally deductible as a cost of goods, with GST applying separately on the sale.
Mobile phone and data
The work-use portion of your phone and data for scheduling across sites is generally deductible.
Public liability and professional indemnity insurance
Premiums tied to your treatment work are generally deductible.
GST and BAS, done right.
Podiatric treatment is generally GST-free when it's supplied by a recognised podiatrist as appropriate care for the patient, including most clinical foot care delivered in-clinic or on a home or facility visit. Custom orthotics made as part of a patient's treatment are generally treated the same way, while general footwear or retail foot-care products sold over the counter are a taxable supply of goods, not GST-free treatment.
Podiatrists doing a lot of aged-care and disability facility visiting work need to keep clinical treatment income separate from any retail products supplied on the same visit, since the two carry different GST treatment even when they're billed on one invoice.
Where you're contracted to visit a facility under an arrangement with the facility itself rather than billing each resident directly, it's worth confirming how that specific arrangement is treated, since facility-level contracts can differ from patient-billed visits.
The right structure for the work.
Plenty of podiatrists run a mobile or multi-facility visiting practice as a sole trader alongside, or instead of, a fixed clinic, and that structure works fine early on given the modest equipment and staffing involved. As visiting work scales into contracts with multiple aged-care providers or you take on other podiatrists to cover more facilities, it's worth reviewing whether a company structure and clearer contracts with each facility serve you better.
Run the work, we run the numbers.
Cliniko and Nookal handle scheduling and clinical notes across multiple sites, and connecting them to Xero keeps treatment income, orthotic lab costs and any retail sales properly separated. Mileage tracking matters more for podiatrists than most allied health, since a working day can span several facilities, and we make sure that travel is captured properly rather than estimated at tax time.
Frequently asked questions.
Are my treatments GST-free?
Generally yes, where they're appropriate podiatric care supplied by a recognised podiatrist.
Do I charge GST on custom orthotics?
Custom orthotics made as part of a patient's treatment are generally treated the same as the treatment itself, while general retail footwear sold over the counter is generally taxable.
What about retail products like footwear?
These are generally a taxable sale of goods, separate from your GST-free treatment fee, so they need their own tax code.
Can I claim travel between facilities on a visiting day?
Generally yes, travel between work locations during your working day is deductible. The trip from home to your first visit of the day generally isn't, in the same way as most other travel-based work.
Sole trader or company as my visiting practice grows?
Worth reviewing once you're taking on contracts with multiple facilities or bringing on other podiatrists, since a company structure often suits that scale better.
Talk to an accountant who knows podiatrist businesses.
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