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    2. Public Ruling PTAQ014.1.2 Payroll tax exemption for wages paid to general practitioners

    Payroll tax exemption for wages paid to general practitioners

    Public Ruling PTAQ014.1.2
    Issued
    03 March 2025
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    A public ruling, when issued, is the published view of the Commissioner of State Revenue (the Commissioner) on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue(s) it addresses.

    Where a change in legislation or case law (the law) affects the content of a public ruling, the change in the law overrides the public ruling—that is, the Commissioner will determine the tax liability or eligibility for a concession, grant or exemption, as the case may be, in accordance with the law.

    What this ruling is about

    1. The purpose of this ruling is to withdraw Public Ruling PTAQ014.1.1.
    2. Public Ruling PTAQ014.1.1 sets out the terms of an administrative arrangement that allowed for wages paid or payable by a medical practice to a general practitioner to be exempt from payroll tax and the mental health levy.
    3. The Revenue and Other Legislation Amendment Act 2024 retrospectively amends the Payroll Tax Act 1971 from 1 December 2024 to give legislative effect to the administrative arrangement.
    4. Public Ruling PTAQ014.1.1 is to be withdrawn.

    Ruling and explanation

    1. Public Ruling PTAQ014.1.1 is no longer in effect.

    Date of effect

    1. This public ruling takes effect from 1 December 2024.

     

    Simon McKee
    Commissioner of State Revenue
    Date of issue: 3 March 2025

    References

     

    Public Ruling Issued Dates of effect
    From To
    PTAQ014.1.2 3 March 2025 1 December 2024 Current
    PTAQ014.1.1 6 December 2024 1 December 2024 27 February 2025