My wife is a GP and is employed on a service contract basis. She (like most other GPs in Australia) has no option to be 'employed' and have the benefits that come associated with SALARIED type employment - as those contracts don't exist with Medicare. Instead she has to work as a contractor and provide her own cover for sickness, holidays, super, medical indemnity, registrations, training etc. She does her own marketing and provides most of her own tools of the trade. Thanks to medicare rebates - she earns less than the average plumber. And to top it off - with PSI rulings it seems the government wants to slap her on both cheeks and tell her she's not really a business. So my question is how does a GP get fair treatment under the tax system in this country? What is the best way of setting up a structure so that you can trade your GP services as a true business? If she was to get a determination from the ATO that she wasnt PSI restricted - could she claim kilometers between home and these practices? Thanks for your help!