Are you a medical practice in Queensland who has not been paying
payroll tax on your payments to contracted GPs? If so, you may be
eligible to apply for the recently announced Queensland Payroll Tax
Amnesty.
Following the December 2022 QRO ruling, the Queensland
Government announced a payroll tax amnesty would be applicable to
medical centres making payments to General Practitioners (GPs).
Now, any relief from the obligation to pay payroll tax is
unsurprisingly welcomed by medical practices. However, the
eligibility criteria for the amnesty limits the amount of medical
centres who will benefit. So...who is eligible, and what exactly
for?
What is the Amnesty?
If your Practice is successful, you will not have to pay payroll
tax on 'payments made to contracted GPs up to 30 June 2025 and
for the previous 5 years (i.e. 2018-25)'. 1