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Resources on demand

Payroll tax issues for GPs

The QRO has published its administrative guidance setting out when medical centres will qualify for the payroll tax amnesty in respect of payments to GPs. Eligible medical centres need to complete an expression of interest form by 29 September 2023.

The amnesty comes after the QRO released its ruling in December 2022, setting out the Commissioner’s view on how the relevant contract provisions apply to medical centres.

Medical and allied health professionals, and businesses that operate using service entities, should obtain specific advice about their circumstances – the case authorities tell us that whether payments a service entity makes to a practitioner are wages for payroll tax purposes depends on the specific circumstances of each case.

In this webinar, Sarah and Charlotte will work through a series of case studies to identify:

  • when medical and allied health centres will be liable for payroll tax on payments made to practitioners under the relevant contract provisions and employment agent provisions
  • the exemptions that may apply to payments to practitioners
  • the QRO’s view on when payments to practitioners will be wages under the contractor provisions
  • when medical centres will be eligible for the payroll tax amnesty
  • factors medical centres should take into account when deciding whether to apply for the amnesty
  • what medical centres need to do to apply for the amnesty and how it will work in practice.