Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 01 JUNE 2024

Payroll tax cuts announced in VIC and SA - relief for GPs

Bartier Perry Solicitors
Explore more from Bartier Perry Solicitors

SA and Victoria have announced that GP wages for bulk-billed services will be exempt from payroll tax.

AustraliaTax
Lisa To
Lisa To
Emma Swanson
Emma Swanson
Author LinkedIn connections

In welcome news for general practitioner practices and patients alike, on 22 May 2024 the South Australian and Victorian State governments announced a payroll tax exemption for bulk-billed general practitioner (GP) services. This will provide relief for medical centres that are being charged payroll tax on wages paid to their GPs who are engaged as independent contractors.

Payroll tax exemption for GPs

The South Australian and Victorian State governments have announced that all wages payable to GPs for bulk-billed services will be exempt from payroll tax from:

  • 1 July 2024 in South Australia; and
  • 1 July 2025 in Victoria.

Importantly, the exemption is set to apply regardless of whether the GP is classified as an employee or an independent contractor.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Update On Status Of Key Tax Measures Announced In Budget 2026-27

Australia's 2026-27 Budget introduces sweeping changes to capital gains tax, negative gearing, and discretionary trust taxation, fundamentally reshaping decades of established tax policy. The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 has now received Royal Assent, but significant controversy surrounds key provisions including the new 30% minimum tax on discretionary trusts and restrictions on corporate beneficiaries. How will these reforms affect existing trust structures, investment strategies, a
AustraliaTax
Holding Redlich
Holding Redlich
Article

Cross-border software payments and royalties: implications of final taxation ruling and practical compliance guideline Read More

The Australian Taxation Office has issued its final ruling on cross-border software payments, dramatically expanding what constitutes a royalty subject to withholding tax. With retroactive application to July 2021 and a broad interpretation of copyright law, multinational companies face significant compliance risks and potential exposure across software distribution, cloud services, and digital intermediation arrangements.
AustraliaTax
Corrs Chambers Westgarth
Corrs Chambers Westgarth
Article

Federal Budget 2026-27: Three Tax Changes Reshaping Investment, Trust Structures And Business Planning

Australia's 2026-27 Federal Budget introduces sweeping tax reforms that fundamentally reshape investment planning, trust structures, and business operations. The replacement of the 50% CGT discount with indexed gains and a 30% minimum tax, restrictions on negative gearing to new builds only, and a 30% minimum tax on discretionary trusts create unprecedented challenges for property investors, professional services firms, and family businesses. Understanding how these three interconnected measures work togeth
AustraliaTax
Holding Redlich
Holding Redlich
Video

JONES DAY PRESENTS®: Navigating Australia's Toughening Tax Controversy Landscape (Video)

Australia's tax controversy landscape is becoming increasingly difficult for multinationals to navigate, with the Australian Taxation Office ("ATO") adopting sophisticated, assertive positions that test the limits of the law. Jones Day partners Lauren Moses and Niv Tadmore discuss the ATO's focus on transfer pricing, intangibles, and other cross-border issues, and they explain why understanding what drives the ATO is key to resolving disputes efficiently.
AustraliaTax
Jones Day
Jones Day
Article

Foreign Resident CGT Changes And Implications For M&A Transactions

Australia's foreign resident capital gains tax regime is undergoing its most significant expansion since 2006, with new rules commencing October 2026 that will fundamentally reshape how M&A transactions involving land-connected assets are structured and executed. The changes introduce a 365-day look-back test for determining whether shares or units constitute indirect Australian real property interests, broaden the definition of taxable Australian real property to capture energy, infrastructure and data-cen
AustraliaTax
Herbert Smith Freehills Kramer LLP
Herbert Smith Freehills Kramer LLP
Article

Federal Budget 2026–27: Key Tax Changes And What Clients Need To Know

On Tuesday, 12 May 2026, the Treasurer, Dr Jim Chalmers, handed down the 2026–27 Federal Budget. The Federal Budget introduces the most significant tax reforms aimed at reshaping how income and wealth are taxed in Australia. The Government is seeking to rebalance the system by reducing tax on income from work and increasing tax on income from assets, and then using that difference to fund personal tax relief and influence housing behaviour.
AustraliaTax
Bartier Perry Solicitors
Bartier Perry Solicitors
Article

The ATO’s Firmer Approach To Small Business Debt Collection

The Australian National Audit Office's recent review of the ATO's management of small business collectable debt reveals significant findings that will reshape how tax authorities approach debt recovery. With small business debt reaching $35.9 billion and the ATO accepting all eight recommendations for reform, advisers and business owners face a new landscape of firmer collection activity and heightened accountability. Understanding these changes and their implications for unpaid tax liabilities, director pe
AustraliaTax
Worrells
Worrells
Article

Who Signs The Termination Letter Matters – The Importance Of The Decision-maker

The Full Federal Court's decision in Totino v Metro Trains Melbourne clarifies how employers can successfully defend general protections claims when dismissing employees who have made workplace complaints or workers compensation claims. The case establishes critical principles about who must give evidence, the distinction between advisers and decision-makers, and why proper documentation of the decision-making process is essential for employers facing the reverse burden of proof.
AustraliaEmployment and HR
Bartier Perry Solicitors
Bartier Perry Solicitors
Article

Dividend Payments - Key Issues For Australian Company Directors

Dividends are a common way for companies to distribute value to shareholders, but whether to declare or pay a dividend is not simply a commercial decision. Directors must ensure that any dividend complies with the Corporations Act 2001 (Cth) (Corporations Act), the company’s constitution and relevant governance requirements, while considering their duties to the company and its creditors.
AustraliaCorporate/Commercial Law
Bartier Perry Solicitors
Bartier Perry Solicitors
Article

When “Down Down” Wasn’t Really Down - Federal Court Rules Against Coles

In its judgement delivered on 14 May 2026, the Federal Court has found that Coles engaged in misleading conduct in relation to its long-running “Down Down” promotion, accepting the ACCC’s case that many advertised discounts were not genuine. The Court held that 13 of the 14 sample “Down Down” tickets examined in the hearing conveyed false or misleading price discount representations because the stated “was” price had not applied for a reasonable period before the promotion.
AustraliaConsumer Protection
Bartier Perry Solicitors
Bartier Perry Solicitors
Article

Federal Budget 2026–27: Key Tax Changes And What Clients Need To Know

On Tuesday, 12 May 2026, the Treasurer, Dr Jim Chalmers, handed down the 2026–27 Federal Budget. The Federal Budget introduces the most significant tax reforms aimed at reshaping how income and wealth are taxed in Australia. The Government is seeking to rebalance the system by reducing tax on income from work and increasing tax on income from assets, and then using that difference to fund personal tax relief and influence housing behaviour.
AustraliaTax
Bartier Perry Solicitors
Bartier Perry Solicitors
Article

Suspicious Minds: What You Need To Know About AML/CTF Suspicious Matters Reports

Reporting entities under Australia's AML/CTF Act face strict obligations when suspicious matters arise, with tight deadlines of just 24 hours for terrorism financing and 3 business days for other suspicions. Understanding what constitutes 'reasonable grounds' for suspicion, recognizing red flags, and avoiding tipping off offences are critical compliance requirements that demand robust internal processes and staff training.
AustraliaCorporate/Commercial Law
Bartier Perry Solicitors
Bartier Perry Solicitors
Article

Shareholder Oppression - Protecting Your Rights As A Shareholder

When you invest your time, money and energy into a company, you expect to be treated fairly and to have your rights as a shareholder respected. But what happens when those rights are ignored, or worse, actively undermined? Shareholder oppression is a serious issue that can have significant financial implications. If you suspect that your rights are being compromised, it’s important to act promptly to protect your interests.
AustraliaCorporate/Commercial Law
Bartier Perry Solicitors
Bartier Perry Solicitors
Article

The Fair Work Act Goes Global - When Overseas Employees Fall Under The Act

Australian courts are increasingly examining whether the Fair Work Act applies to employees working entirely overseas. A recent Fair Work Commission decision reveals that jurisdiction may hinge not on where an employee performs their duties, but on the technical question of where the employment contract was legally formed—with significant implications for employers managing remote and offshore workforces.
AustraliaEmployment and HR
Bartier Perry Solicitors
Bartier Perry Solicitors