the SRO, a court, the Fair Work Commission or the ATO) examine the characteristics of the relationship to determine whether the practitioner was a collaborator. To answer this, they will ask if practitioners are engaged in the provision of work. Since the doctor bills each patient, patients treated by the doctor are free of GST. However, the service fee that the physician pays to the service entity is subject to the GST, and the service entity thus charges the physician an additional 10% GST out of the amount of the service fee. If this is well documented, a monthly pro-forma medical practice tax, which lists the fees for the service as well as the payment of medical expenses to the doctor. This pro forma tax bill can be set up in the cloud accounting program, where it is used and used as a template every month. .