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For practice owners

Medical Practice Payroll Tax Worksheet

A structured self-assessment that walks your practice through the actual statutory tests in your jurisdiction and financial year. Following Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue, this is a worksheet for discussion with a registered tax agent, not a liability determination.

A practitioner at work in their practice

Per-jurisdiction position

Each state's actual position, commencement dates, conditions, and verification date.

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General practitioners

The one practitioner type with relief: a full exemption in Queensland, bulk-billed exemptions in Victoria, South Australia and the ACT, and the NSW rebate.

GP payroll tax relief

Non-GP practitioner guidance

No bulk-billing relief exists for these practitioner types in any jurisdiction.

DentistsPhysiotherapistsPsychologistsNon-GP specialistsAllied health
Compare non-GP practitioners →

Tax beyond payroll tax

GST and BAS, superannuation, PSI, Division 7A and the asset rules, and the order they come up in.

Medical practice tax overview
Medical Practice Payroll Tax Position Worksheet
A structured self-assessment that walks your practice through the actual statutory tests in your jurisdiction and financial year. This is a worksheet for discussion with a registered tax agent, not a liability determination.

Medical practice payroll tax position worksheet

Standing note: This is a self-assessment worksheet prepared for discussion with a registered tax agent or specialist adviser. It is not tax advice and not a determination. The medical practice payroll tax area is contested, with live retrospective assessments. Obtain a specialist opinion before any voluntary disclosure.

1Jurisdiction and financial year

2Practitioner cohorts

Cohort 1
Relevant contract exemptions (answer all)
Services to the public generally (practitioner ordinarily performs services of that kind for others)
Services performed by two or more persons (practitioner engages others to perform the work)
Services provided for 90 days or fewer in the financial year
Services of a kind ordinarily required for fewer than 180 days a year
Services ancillary to the supply of goods

3Practice staff and grouping

The guides behind these rules

Payroll tax reached medical practices later than it reached most employers, and through the contractor and grouping provisions rather than through payroll. These are the guides that explain how that happened and what it means for your practice.

All 15 guides

Reviewed by eHealth Systems Pty Ltd