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Resources on demand

The QRO’s payroll tax prognosis for medical and allied health professionals

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:

  • the different business models medical and allied health businesses generally use
  • the QRO’s position in the ruling
  • when a medical or allied health business will be liable for payroll tax on payments made to practitioners
  • traps to watch out for when clients implement a particular model
  • what steps clients can take to reduce their risk
  • how to best prepare for and respond in an investigation or audit.

[Running time: 1 hr 30 mins]