Payroll tax amnesty for contracted general practitioners
Expressions of interest for payroll tax amnesty has closed.
Payroll tax may apply to payments to contracted general practitioners (GPs) if there is a relevant contract.
Expressions of interest for a payroll tax amnesty closed on 10 November 2023. Medical practices that successfully apply for the amnesty will not be required 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).
What happens next
If you completed the expression of interest in time, you’ll receive an email with details of what you need to do.
You have until 30 June 2025 to review your arrangements and:
- register for payroll tax (if you have not yet registered)
- make a voluntary disclosure.
Registration
Log in to QRO Online to register for payroll tax. When completing the registration form, do not include payments to contracted GPs. We will process these payments based on your voluntary disclosure information.
See how to register.
Voluntary disclosure
The voluntary disclosure must contain information for the Commissioner of State Revenue to assess your eligibility for the amnesty and your payroll tax obligations.
- This will generally mean annual wage information, including total of payments to contracted GPs, for the:
- financial year in which the disclosure is made
- previous 5 financial years.
- For certainty about the payroll tax treatment of your arrangements, you can also provide copies of agreements with contracted GPs to us along with why you consider payments are exempt.
This information will vary depending on whether you are undergoing (or have undergone) audit activity. We will work with you to help you satisfy the requirements of the amnesty and use the information we already have to minimise impacts to your practice.
If we need more information to confirm your eligibility for the amnesty, we will contact you.
Complete forms RS2.5 and RS1.6 and email to pt.compliance@treasury.qld.gov.au any time up to 30 June 2025.
Use this form to disclose amounts paid to contracted GPs and other contractors for the previous 5 financial years. In the column:
-
- Exemption claimed, select Other – Provide details.
- Explanation, enter GP amnesty.
- Evidence available, enter Registered with Medical Board of Australia.
You also need to disclose contractor payments that are not eligible for the amnesty; for example:
-
- other medical doctors or allied health professionals
- other types of contractors.
This form helps us to determine your liability for payroll tax while ensuring exempt wages are not included in your taxable wages.
Who is eligible
The amnesty is limited to payments made to contracted GPs. For the purposes of the amnesty, a GP is registered as a general practitioner with the Medical Board of Australia. To satisfy this requirement, the doctor must have more than just general registration with the Medical Board. They must be able to show (with supporting evidence if requested):
- specialist registration in general practice
or - general registration and have been registered on the Vocational Register of General Practitioners on 16 June 2021.
If this requirement cannot be satisfied, the Commissioner of State Revenue will consider other supporting evidence that a doctor registered with the Medical Board is a GP; for example, a registered doctor who is a fellow of the Royal Australian College of General Practitioners yet to receive specialist registration in general practice.
The amnesty is not available for payments to:
- contracted GPs where an exemption applies (because no payroll tax liability would arise if the payment is exempt)
- GPs who are common law employees
- other medical doctors or allied health professionals
- other types of contractors.
See the following documents:
-
- administrative arrangement that sets out the eligibility for the amnesty
- Commissioner of State Revenue’s guidelines on how the amnesty will be administered
- payroll tax amnesty fact sheet that outlines your options
- public ruling on relevant contracts—medical centres (PTAQ000.6).
If you are currently paying payroll tax on payments to contracted GPs without being subject to Queensland Revenue Office (QRO) audit activity, there is no change.
If you make payments to contracted GPs and an exemption applies, there is no change.
If you are a new medical practice, you need to comply. Read about payroll tax on payments to contractors.
Ongoing obligations
As a medical practice, you must continue meeting all payroll tax obligations (e.g. lodging returns).
You need to:
- start including the amounts of these payments to contracted GPs in your payroll tax returns
- continue to lodge returns
- pay payroll tax on wages for other employees if applicable.
You need to:
- continue to lodge payroll tax returns, even if you are not required to pay payroll tax during the amnesty period once payments to contracted GPs have been excluded
- continue to pay payroll tax on wages for other employees if applicable.
You need to:
- lodge returns as required, even if you are not required to pay payroll tax during the amnesty period once payments to contracted GPs have been excluded
- pay payroll tax on wages for other employees if applicable.
After you register for payroll tax, we’ll contact you about your obligations.
You will need to lodge payroll tax returns, even if you are not required to pay payroll tax during the amnesty period once payments to contracted GPs have been excluded.
After the amnesty ends
From 1 July 2025 (when the amnesty ends):
- All medical practices must comply with their payroll tax obligations and start paying payroll tax on payments to contracted GPs (unless an exemption applies).
- Any medical practice that did not participate in the amnesty may be subject to compliance activity. This activity will not be limited to the 2021–22 financial year or later.
Also consider…
- Find out how to register for payroll tax.
- Learn about lodging payroll tax returns.
- Read about payroll tax exemptions for contractor payments.
- Find out about the payroll tax amnesty for contracted dentists.