Blog | The working record
Tax, invoicing, rate benchmarks, regulatory changes, and career moves for Australian locum healthcare professionals. Written in plain English, on the Australian financial year.
Plain English, no jargon | On the Australian financial year | Primary-source citations
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Everything you need to get started as a locum pharmacist in Australia: AHPRA general registration, vaccination scope, Schedule 8, ABN, agency vs direct rates, and tax basics.
A plain-English guide to the $75,000 GST registration threshold, GST-free vs taxable health services, and BAS lodgement for AHPRA-registered locums working as sole traders.
With 30 June fast approaching, here is your EOFY tax checklist for healthcare locums in Australia: deductions to capture, BAS reconciliation, super top-ups, and records to lock in before the financial year closes.
Compare sole trader, Pty Ltd and trust structures for AHPRA-registered locums: tax rates, GST, PSI interaction, asset protection and admin burden explained.
The ATO cents-per-km rate is 91c/km for both 2024-25 and 2025-26, capped at 5,000 business km per car. Here is what every healthcare locum needs to know before lodging.
We built an address engine for ourselves. Now it is yours. Every locum who sets up a shift in Sessional types an address. A practice in Parramatta, a hospital
Renewal dates, CPD obligations, recency of practice, fees, and what happens if your AHPRA registration lapses — a practical guide for locums across all AHPRA professions.
A board-by-board guide to continuing professional development requirements for AHPRA-registered healthcare locums in Australia, plus what the 2026 CPD and recency-of-practice consultation could mean for you.
Payroll tax on contractor arrangements is what moved service fees, and it works differently in every state. Here is the position for 2026-27, including which states give GPs relief, which do not, and the one state where the whole framework does not apply.
Payday Super started, the cents-per-kilometre rate rose to 91c, the concessional cap moved to $32,500 and the bottom tax bracket fell to 15 per cent. Here is what actually changed for locums, with the source for each figure.
Most Australian healthcare locums earn from multiple sources at once: agency ABN invoices, direct workplace contracts, and PAYG payslips. Here is how to manage tax and super across all three.
With 30 June 2026 three weeks away, now is the time to run a mid-year financial review: income by source, deductions, super top-up headroom, BAS obligations, and your tax reserve.
Put it into practice
Log shifts, send invoices, and stay on top of GST, BAS, and super. Free to start, no card required.