Surgeons can take advantage of the small business instant asset write off, which allows you to fully deduct asset purchases up to $30,000 in the year they are purchased. This means that any upgrades to equipment costing less than $30,000 can instantly reduce tax in the financial year they are purchased.
Surgeons often have significant expenditure for education and travel-related expenses for conferences. It's possible to claim education expenses directly relating to your profession that assist you in completing your job and improving your skill-set.
You can also claim travel expenses for attending conferences, both in Australia and overseas. If there's an element of personal travel attached to the trip, this needs to be apportioned.