Payroll tax amnesty for contracted general practitioners
Payments you make to contractors may be taxable if your arrangement is considered a relevant contract for payroll tax purposes.
Medical practices are liable to pay payroll tax on contracted general practitioners (GPs). Given a potential lack of awareness of the payroll tax treatment of contractors among GPs, the Queensland Government will provide a payroll tax amnesty on payments made to contracted GPs until 30 June 2025.
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).
The amnesty is limited to contractor payments made to GPs. For the purposes of the amnesty, a GP is registered as a general practitioner with the Medical Board of Australia.
The amnesty is not available to:
- other medical doctors or allied health professionals
- medical practices that are already complying with payroll tax obligations
- new medical practices
- non-medical businesses that are currently paying payroll tax on contractor payments.
You’ll need to read 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.
What this means for you
If you are currently paying payroll tax on payments to contracted GPs, there is no change.
If you are a new medical practice, you need to comply. Read about payroll tax on payments to contractors.
If you are an established practice and have not been paying payroll tax on your payments to contracted GPs, you may be eligible to apply for the amnesty.
Express your interest
To be eligible, you first need to complete an expression of interest form by 29 September 2023. (This date has been extended by the government from the original date of 30 June 2023.)
We’ll contact you to confirm what happens next.