ARTICLE · 04 APRIL 2024

Payroll tax - Avant Law's top five tips for health practitioners

Avant Law

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It is apparent that State Revenue Offices are reviewing the way that practices engage with health practitioners.

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Stephen Schoninger

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Following the decisions of Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 259 and Commissioner of State Revenue (Vic) v The Optical Superstore Pty Ltd [2019] VSCA 197, and various state revenue office ('SROs') public rulings, 'payroll tax' has been ringing in the medical profession's ears. Over the last 18 months, we have noticed an increased general awareness of the payroll tax ramifications for private practice, but practices still express confusion as to how should they structure and document their provision of facilities and/or services to practitioners.

It is apparent that the SROs are reviewing the way practices engage with health practitioners and how practices portray that relationship to the public. Accordingly, it is fundamental that the five following areas are clear and consistent in the manner in which they present the business of the practice as a provider of facilities and/or services to independent health practitioners.

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