President update: patient tax amnesty
We're urging general practices to seek all advice and, where appropriate, consider registering for the patient tax amnesty before the September deadline.
The Queensland Government's payroll tax grab on patient access to federally funded healthcare remains a key priority for AMA Queensland.
In February we won practices an amnesty until 2025 through our dogged campaigning and the bravery of members who spoke out publicly about how this new tax would hurt their patients.
While we do not agree with the premise of this new tax - and continue to advocate against it - we felt it was important to engage with the Queensland Revenue Office (QRO) to obtain greater clarity for practices.
We've appreciated the QRO's efforts to collaborate with us on education materials about its Administrative arrangements and Commissioner's guidelines documents. These education materials are designed to help practices decide whether to apply for the amnesty via an expression of interest (EOI).
Consider registering for the patient tax amnesty
As a result of our advocacy activities, we feel the QRO is genuinely committed to not auditing practices for financial years prior to July 2025 if they apply and qualify for the amnesty.
We are now urging all general practices to seek appropriate legal, accounting and other professional advice on the amnesty and individual business implications as soon as possible to meet the 29 September 2023 EOI deadline.
You can access these amnesty resources on our patient tax campaign page.
We oppose the patient tax
Queensland is the only state or territory so far to win at least an amnesty for GPs from this unfair tax, which is based on a ruling in New South Wales against a general practice.
This new interpretation of the law means longstanding arrangements for GPs have been turned on their head. Most GPs are not employees of a practice, but tenants who rent space from the practice.
There is no way practices can absorb this new tax without passing it on to patients. It is an unfair tax on access to healthcare.
We continue to fight against this new interpretation of the existing law, which threatens to force practices to the wall and make primary care increasingly less accessible to the community.
Yours sincerely
Dr Maria Boulton
AMA Queensland President
