I'm trying to understand from your perspective the government's intention of moving in that direction.
Why would physicians practising in a partnership lose the opportunity to benefit from the small business tax rate, but not doctors practising individually in a clinic? If the government's intention is that professionals can't benefit from this rate because it is almost the equivalent of a salary for them, it doesn't make sense to impose this restriction on physicians who are part of a partnership, but not on physicians practising by themselves.
Can you explain why one group is affected, but the other is not?