Payroll Tax Exemption for Medical Centres Paying Registered Medical Practitioners
Payroll Tax Amendment (Protecting Victorians' Access to GPs, Dentists and Other Allied Health Practitioners) Bill 2023
1st House
2nd House
Law
Links to official parliament websites
Effects of this bill
If this bill passes, it means that:
Medical centres are no longer liable for payroll tax on wages paid to registered medical practitioners under specific service contracts.
The exemption applies if the registered medical practitioner is carrying on a business providing medical related services to patients.
The medical centre must provide the public with access to medical related services and engage the practitioner to serve patients on behalf of the centre.
A medical centre is defined as a premises where one or more registered medical practitioners provide medical related services to patients.