New harmonised payroll tax rulings for medical practices may raise more questions than answers

The rulings consider that the relevant contract provisions in the Payroll Tax Acts will generally be expected to apply where a medical centre engages a practitioner to practice from its medical centre, as explained by Keith Swan, Nathan Hamilton, Alston Kam and Farzana Ahmed.

The New South Wales (NSW) and Victorian revenue offices issued harmonised public payroll tax rulings on Friday, 11 August 2023, after South Australia and Queensland previously issued similar rulings, on the application of payroll tax to medical centres and their arrangements with medical and other health practitioners. The rulings confirm that the NSW and Victorian revenue offices, in addition to the South Australian and Queensland revenue offices, consider that the relevant contract provis...

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Authors: Keith Swan, Nathan Hamilton,

Published Date: 16 August 2023