ATO benchmarks for chiropractors
Chiropractors and osteopaths earn consultation fees from patients, with health fund rebates often processed at the counter, while practitioner costs, rent, reception staff and clinic equipment are their main costs.
General information
Total expenses as a share of turnover
Low and high end of each published range
| Turnover range | Financial year | Low end | High end |
|---|---|---|---|
| $65,000 to $200,000 | 2023-24 | 34% | 52% |
| $65,000 to $200,000 | 2022-23 | 38% | 54% |
| $200,001 to $600,000 | 2023-24 | 54% | 71% |
| $200,001 to $600,000 | 2022-23 | 55% | 72% |
| More than $600,000 | 2023-24 | 67% | 82% |
| More than $600,000 | 2022-23 | 67% | 82% |
Australian Taxation Office, Small Business Benchmarks, key ratios for 2023-24 and 2022-23 (data.gov.au), licensed under CC BY 2.5 AU. Checked 15 Oct 2026.
What sits behind these figures in the books
- Day-to-day expenses include practitioner and reception staff costs, room or clinic rent, practice management software, professional insurance, linen, continuing education and memberships.
- Payments taken through health fund terminals are matched to the settlements that reach the bank, so fees in the books match the consultations actually given.
- Treatment tables and other clinical equipment bought to keep are recorded as equipment, kept apart from running costs such as linen, consumables and software.
Sources
- Small Business Benchmarks, 2023-24 Benchmarks (key ratios)
Australian Taxation Office. 2023-24 financial year, released 16 March 2026. Checked 15 October 2026.
Based on Australian Taxation Office data, Small Business Benchmarks, 2023-24 Benchmarks, licensed under CC BY 2.5 AU Licence: CC BY 2.5 AU.
- Small Business Benchmarks, 2022-23 Benchmarks (key ratios)
Australian Taxation Office. 2022-23 financial year, released 17 March 2025. Checked 15 October 2026.
Based on Australian Taxation Office data, Small Business Benchmarks, 2022-23 Benchmarks, licensed under CC BY 2.5 AU Licence: CC BY 2.5 AU.
Get your books in order
Cost of sales and total expenses are only as reliable as the books behind them. Tell us how your business runs and we will suggest a bookkeeping plan that fits.