Taxation Ruling

IT 2024

Income tax : incorporation by professional persons - physiotherapists

  • Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
    This document has been Withdrawn.
    View the Withdrawal notice for this document.

FOI status:

May be ReleasedFOI number: I 1103946


Where the incorporation of physiotherapy practices is permitted under the relevant laws of a State or Territory and can be explained as an ordinary commercial practice, there would be no objection, in principle, to incorporation provided it follows the guidelines permitted for the incorporation of medical practices.

2. Advice available to this Office suggests that in some States incorporation would not be permitted under the relevant legislation nor would the appropriate authorities register incorporated physiotherapy practices. In these circumstances, it will be necessary for written advice to be supplied by the relevant State or Territory authorities approving incorporation before the arrangements may be accepted for income tax purposes.

4 March 1983


ATO references:
NO 4/J174/197/4 P1 F184
BO Hob : H32/1/7 of 16.12.81 Perth : J8/82 of 15.12.81 Bris : COR 2055 of 15.12.81 Syd : 27/B2/AF 2058 P8 of 25.11.81 Adel : C260/1/16 P7 of 26.11.81 Parra : K-T 25/1/17 of 16.12.81

Date original memo issued:

Subject References:

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).