New QLD medical industry payroll tax ruling

On 19 September 2023, the Queensland Revenue Office issued PTAQ000.6.2, a Ruling in relation to the application of payroll tax to the medical industry in Queensland. This Ruling replaces the previously issued PTAQ000.6.1 which was released on
22 December 2022.

The new Ruling is substantially similar to the original with some additional commentary and additional examples on scenarios which would not be subject to payroll tax as well as scenarios which would be subject to payroll tax.?

Key takeaways and considerations

From the new Ruling, the view of the QRO is:

• Where Medicare benefits are assigned directly from the patient and/or patient revenue is paid directly to the practitioner as a sole trader (i.e. no clearing account), this won't be deemed wages for payroll tax purposes;