Queensland Government's general practitioners payroll tax relief announcement
The Queensland Treasurer, Cameron Dick has announced that the Queensland Revenue Office (QRO) will be issuing an updated public ruling that will outline that patient fees, including Medicare benefits and out-of-pocket expenses that are paid directly to a GP, will not be subject to payroll tax.
GP’s operating under this kind of structure generally receive the income directly and then pay the medical practice a service fee for operating out of the practice.
Practices that are operating under different structures, where the medical practice is receiving the patient fees and then making payments to the GP’s (net of services fees), may still be subject to payroll tax.
The Treasurer also announced that due to this update to the public ruling, the deadline for the expression of interest for the amnesty has been extended from 29 September 2023 to 10 November 2023.
Under the amnesty (registration required by 10 November 2023), practices making payments to GP’s will have until 30 June 2025 to make a voluntary disclosure/ register for payroll tax if not already registered. While participation in the amnesty will exempt payments of payroll tax on contracted GP payments from the 2018 financial year through to 30 June 2025.
Please be aware that payroll tax is a state-by-state tax and its application differs across states. Practices that fall within the jurisdiction of payroll tax in Qld may be impacted by these announcements. We encourage clients to review their current structure and potential exposure.
If you would like to discuss your current structure and potential exposure to payroll tax or would like to know more about these recent updates, please contact your usual Mazars advisor, the author, or our experts below.
| Brisbane – Scott Hutton | Melbourne – Michael Jones | Sydney – Stephen Baxter |
| +61 7 3218 3900 | +61 3 9252 0800 | +61 2 9922 1166 |
Author: Michael Glasper
Published: 22/09/2023
All rights reserved. This publication in whole or in part may not be reproduced, distributed or used in any manner whatsoever without the express prior and written consent of Mazars, except for the use of brief quotations in the press, in social media or in another communication tool, as long as Mazars and the source of the publication are duly mentioned. In all cases, Mazars’ intellectual property rights are protected and the Mazars Group shall not be liable for any use of this publication by third parties, either with or without Mazars’ prior authorisation. Also please note that this publication is intended to provide a general summary and should not be relied upon as a substitute for personal advice. Content is accurate as at the date published.