First principles: paying practitioners on receipts (it is a little more complicated than you think).
A practice manager asked David Dahm for a cheat sheet. This is it. Use it as a guide
Ethical, evidence-based accounting, tax and practice advisory services for medical and allied health.
We believe in looking after your future by helping you create a sustainable and socially responsible practice
Let’s work together to improve healthcare for everyone
Our Core Services
Healthcare Accounting
Healthcare accounting help provides you with a better understanding of where your funds are coming from and going to, which in turn can provide better budgeting.
Practice Management Consulting & Automation
We offer tailored recommendations based on the specific needs of a practice and help implement strategies to optimise critical workflows such as the Tenant Doctors Pay (e-service fee agreement) Calculator, improve profitability, and ensure compliance with industry regulations.
Succession Planning
A practice strategy that helps organisations prepare for leadership changes, such as retirements or departures. It’s important for ensuring that an organisation continues to run smoothly.
Tax Advisory for Medical and Healthcare Practices
One of the first steps a tax advisor will take is to evaluate the structure of the healthcare practice with tax audit test advice and rulings.
With work with experienced independent tax lawyers, we created Australia’s first 262 page Tenant Doctor ATO national Ruling submission.
Whether it’s a sole proprietorship, partnership, corporation, or limited liability company, the structure has a substantial impact on tax liabilities. A tax and business advisor we can recommend the most advantageous medico-legally safe structures based on the individual circumstances of the practice, ensuring that it aligns with long-term financial goals.
Why Choose Health and Life?
At Health and Life, we combine industry expertise with innovative tools to help your medical and healthcare practice thrive.
Our team, led by David Dahm, co-author of Australia’s first national GP GST Guide and ATO Tenant DoctorTM Public class ruling, offers tailored solutions for healthcare professionals.
Key Benefits
34+ years of healthcare industry experience
Chartered Accountant and Chartered Tax Adviser
Proven track record of increasing practice efficiency and value and payroll and income tax tested advice.
Former AGPAL Surveyor with 10 years of service
Try Our Unique Doctor's Pay Calculator™
2001: Optimise your service fee incentives compensation structure
Tax Compliant: Payroll tax-free and income-tax-tested solutions, save on accounting fees and tax audits
24/7 Mobile Device and Tax Compliant: Practitioner legally and tax certified e-service agreements, Tax invoices, BAS and Income Tax reports all at your finger tips
Bank reconciled, fraud protection-enabled automation of practitioner payments integrates with Xero and your practice management billing system
Recent Blog Posts
By David Dahm
Are you better off private billing?
Are you better off private billing? | Health and Life Health and Life Insights Are you better off
The AoB compliance trap: why 99% is not enough, and why bulk billing will collapse within 12 months
The 1 July 2026 AoB changes may make bulk billing unworkable. Practical guide to the compliance cost, workflow trap, and strategic options for practices.
Bulk bill or bill privately? The AoB changes just made the choice for you.
The Government has given you 12 months of breathing room on Assignment of Benefit. Here is what changes for your practice, who is sorted permanently and who is not, and why the 12-month reprieve is a window to get your billing model and BBPIP position right, not a reason to wait.
No Captured Consent, No Bulk Bill From 1 July 2026
Four regulatory changes hit Australian medical practices on the same day. Most are not ready. David Dahm on the 1 July 2026 bulk-billing consent reforms and the structural test underneath every practice.
The Price of Your Practice: Why Bulk Billing, Tax Risk, and Regulatory Gaps Cost Everyone More
The Price of Your Practice: Why Bulk Billing, Tax Risk, and Regulatory Gaps Cost Everyone More | Health
Thank You to Our Clients, Staff and Readers: Here’s the 2026 GP and Healthcare Survival Guide You Helped Create
Dear valued clients, staff and friends, Wishing you a Merry Christmas and a joyful, prosperous 2026. Please note:
Patients Survive, Practices Die: How “Free” GP Visits Are Killing Choice and Driving Gaps Up
In a profession where many GPs have traditionally wanted to work independently and shape their own style of
Doctors on the ATO’s Radar: Income Splitting Warning and Practical Steps to Protect Yourself
The ATO crackdown is real, and high-income professionals targeting doctors and allied health using trusts, companies, or partnerships
In the national Media
What Our Clients Say
Health and Life care for its client always.
"You (David) really have been terrific and we couldn’t have come this far without your unfailing advice, availability and support. We look forward to our ongoing association with you and Health and Life as our successful new practice continues to evolve and take shape!."
Dr A Thompson, (NSW)
"I now understand how our business operates the way it does, why we do things in a particular way and not in another way, e.g. trust structures.."
Dr R Patterson, Creswick Medical Centre (VIC)
Doctors Pay Calculator
"I love it"
"I love it"
Val Hosking, Practice Manager Millbank Medical Practice (QLD)
Ready to Elevate Your Practice?
We are here to help you achieve your goals. Contact us today to get started.
