Payroll tax - latest rulings, amnesties & audit activity

Payroll tax public rulings

In December 2022, the Queensland Revenue Office released a public ruling addressing payroll tax for health practices.

The South Australia, Victoria and New South Wales revenue offices have since released rulings that are substantively the same as the initial Queensland ruling. Compared to recent decisions of courts and tribunals, these public rulings take a broader view on when a relevant contract will exist. The rulings are not law, but they reflect the revenue offices' interpretations of the law and their approach to audit activity.

The public rulings provide that a 'relevant contract' will generally exist where:

• a practitioner carries on a business or practice of providing medical-related services to patients;