The governments of Victoria, South Australia, and Tasmania have declared payroll tax-related changes.
General practice businesses (GP) in Victoria will not be required to pay any outstanding or future assessment for payroll tax on payments to contractor GPs until 30 June, 2024.
An additional 12-month exemption from payroll tax for payments made to contractor GPs (until 30 June, 2025) will be offered to GP businesses that have not yet sought guidance or commenced payroll tax payments for their contractor GPs.
Starting from 1 July, 2025, the Victorian government will also provide payroll tax exemption for payments made to contractor GPs and employee GPs who provide bulk-billed consultations.
Starting from 1 July, 2024, the South Australian government will exempt payroll tax on the earnings of GPs who offer bulk-billed services to patients.
The exemption will include practices which successfully applied for the existing payroll tax amnesty and practices that have fully met their existing payroll tax exemptions.
The Tasmanian government will extend its payroll tax rebate scheme to 30 June, 2025 for businesses that employ apprentices, trainees, and youth employees.
