Treatment Of Certain Medical Practitioners / Clinic Arrangements For SG Purposes.

Written by Claude Haiku 4.5 from the extracted text on 27 Feb 2026. It can miss or misread redacted and scanned pages. Check the source before relying on it.

This is internal ATO practice guidance (advice note from the Complex Technical Unit) addressing superannuation guarantee (SG) obligations for medical practitioners in fee-splitting clinic arrangements. The document clarifies that while such practitioners may be classified as employees under the extended definition in the Superannuation Guarantee Administration Act 1992, SG obligations may not apply if payments are structured as fee-splits rather than salary or wages. The guidance distinguishes between employee status and the separate requirement for "salary or wages" payments, noting that certain clinic arrangements—particularly those using agency or trust payment structures for billing and payments—may fall outside SG requirements despite the employee classification. The advice references withdrawal of former ATO ID 2011/87, indicating changed compliance interpretation that required clarification for case officers handling these arrangements. The document provides substantive interpretation of when SG obligations attach to medical practitioners' remuneration based on payment characterisation.