The Australian Medical Association swiftly rounded on the "surprising" proposition, saying issues will persist because of the lower payments and most practices don't pay company tax.
On Thursday, Labor announced it would restore indexation to the payments to doctors for the provision of services, which they originally froze for eight months in 2013 when in government.
Mr Morrison said the freeze, which was extended until 2020 in the May 3 budget, would be reviewed after that date, and contended the $50 billion company tax cut package would have a "positive impact" for eligible medical practices.
"One thing that I'm pleased about is that the many medical practitioners who are out there, on the 1st of July, they will get a company tax cut, those who are operating in those structures but also those who are in unincorporated structures," he said.
He said those medical outlets with a turnover of under $10 million would have a reduced tax rate of 27.5 per cent and access to the instant asset write-off provisions first announced in the 2015 budget and expanded this year...
"The issue about the Medicare system is about the payments. It's actually not about the doctors' incomes," AMA president Dr Brian Owler said.
"And certainly the cost pressures that doctors are experiencing in their practices have nothing to do with tax cuts. It has to do with the rising costs of staff, leases, equipment and all of the things that go along with that."
He said it the Treasurer's suggestion was "surprising" and implied a lack of knowledge about the system.
Most practitioners receive a personal salary for their work rather than profits from a company."