QRO Payroll Tax Public Ruling for Medical Centres
AMA Queensland has praised the Queensland Government for giving all medical practices payroll tax clarity.
The Queensland Revenue Office (QRO) released an updated payroll tax public ruling for medical centres on 19 September 2023.
The new ruling provides clarity about issues relevant to ‘medical centres’ which encompasses a range of health providers in addition to general practitioners and medical specialists.
Most importantly, the QRO has confirmed direct payments from patients to practitioners are not subject to payroll tax liability.
“This is a welcome relief for many different medical businesses who have been left in limbo since release of the QRO’s previous ruling in December 2022,” AMA Queensland President Dr Maria Boulton said.
“Many will be able to adjust their arrangements so they do not have to pass the tax onto their patients.
“We know people are doing it tough with cost-of-living expenses and this means they likely won’t face extra fees when seeing their doctor.
“I am pleased the Queensland Government has listened to AMA Queensland and our members and is leading the nation in solving this crisis.
“They should be commended for providing this clarity along with their general practice amnesty which is the most generous of all jurisdictions and will give GP clinics time to make the required changes.
“We call on other state and territory governments to follow Queensland’s example and provide the same certainty for their local businesses.
“Non-GP practices should also be included in the amnesty now given the ruling applies to all specialists and other health businesses as well as GPs.
“We are working with our corporate partners to ensure this solution is practical and we urge all practices to contact their professional advisors for updated advice in light of this new ruling and in time for the QRO’s amnesty deadline of 10 November 2023."
Our members can contact AMA Queensland corporate partners Cutcher & Neale and Hillhouse Legal Partners for financial and legal advice specific to their business.
