The QRO recently introduced a public ruling setting out its view on how the relevant contract provisions apply to medical centres, including GP clinics, dental clinics, physiotherapy practices, radiology centres and similar health care providers.
Until recently, advisers had often considered that patient fees a practice service entity collected on behalf of a practitioner were not subject to payroll tax. However, the litigation in Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue called this into question.
Queensland medical and allied health professionals should expect audit activity and check that they are complying with their payroll tax obligations. The consequences for missing this issue or miscategorising the arrangements can be significant.
In this webinar, our partners Fletch Heinemann and Sarah Lancaster will use case studies to investigate:
[Running time: 1 hr 30 mins]
Cooper Grace Ward acknowledges and pays respect to the past, present and future Traditional Custodians and Elders of this nation and the continuation of cultural, spiritual and educational practices of Aboriginal and Torres Strait Islander peoples.
Fast, accurate and flexible entities including companies, self-managed superannuation funds and trusts.