Dated log
Rate Changes
A dated log of legislative and rate changes to Australian payroll tax, by jurisdiction. This is a public service; nobody maintains a single timeline of these changes.
Proposed changes (not yet law)
Ahead of the 28 November 2026 Victorian election, the Liberals and Nationals have committed to scrap payroll tax on general practice, lift the threshold from $1,000,000 to $1,200,000 by 2028-29 and cut the metro rate from 4.85% to 4.8% from 2030-31. We found no published payroll tax commitment from Labor or the Greens. None of this changes the current rules.
Details and worked examples: Victorian election 2026: payroll tax
Changes in force
Threshold reduced from $2,000,000 to $1,750,000. A 6.75% band added for Australia-wide group wages up to $20,000,000, below the 6.85% base rate; the higher tiers (6.85% / 7.35% / 7.85% / 8.75%) continue, selected by Australia-wide group wages. Top band ($150M+) has no threshold deduction. Determination DI2026-151.
Source: ACT Revenue Office
Threshold increased from $1,500,000 to $2,500,000. Deduction taper changed to $1 per $2 of Australian wages above $2.5M (nil at $7.5M). Apprentice and trainee wages exempt.
Source: NT Revenue
6.5% rate introduced for employers and payroll tax groups with Australia-wide wages of $100,000,000 or more. Tested at group level.
Source: NT Revenue
Full exemption for wages paid by a medical practice to a general practitioner (employee or contractor), including GP registrars. No bulk-billing condition. Legislated into the Payroll Tax Act 1971 (Qld) by the Revenue Legislation Amendment Bill 2024 (passed 21 February 2025). Public ruling PTAQ014.1.1.
Source: Queensland Revenue Office
Proportional exemption for wages paid to contractor and employee GPs, to the extent attributable to bulk-billed (fully funded) consultations. State Taxation Further Amendment Act 2024 (Vic). Retrospective relief available for periods to 30 June 2025 for practices not previously advised by the SRO.
Source: SRO Victoria
Exemption for payments to GPs in respect of bulk-billed services. Proportional method. Legislated into the Payroll Tax Act 2009 (SA).
Source: RevenueSA
Rebate (not exemption) on payroll tax attributable to contractor GP payments under relevant contracts. Eligibility cliff: ≥80% GP services bulk-billed in metropolitan Sydney, or ≥70% elsewhere. 12-month audit pause ran 4 September 2023 to 3 September 2024.
Source: Revenue NSW
Exemption for wages relating to bulk-billed GP services. Earlier amnesty to 30 June 2025 required ≥65% bulk billing.
Source: ACT Revenue Office
Mental Health Levy commenced. 0.25% on national group wages above $10M, additional 0.50% (0.75% total) above $100M, apportioned to Queensland.
Source: Queensland Revenue Office
Deduction phase-out widened: the $1,300,000 deduction now reduces by $1 for every $7 of Australian wages above $1.3M and is nil at $10.4M (previously $1 for every $4, nil at $6.5M). The 4.95% rate still applies above $6.5M of Australian group wages.
Source: Queensland Revenue Office
Bulk Billing Practice Incentive Program (BBPIP) commenced. 12.5% loading on MBS benefits for eligible GP non-referred attendance services, split 50/50 between practice and GP, paid quarterly in arrears. Requires MyMedicare registration and bulk billing every eligible service for every patient.
Frequently asked questions
What payroll tax changes took effect on 1 July 2026?
Two. The ACT reduced its threshold from $2,000,000 to $1,750,000 and added a 6.75% band for Australia-wide group wages up to $20,000,000, below the 6.85% base rate it applied previously; the higher tiers of 6.85%, 7.35%, 7.85% and 8.75% continue, selected by Australia-wide group wages, and the top band has no threshold deduction. The NT introduced a 6.5% rate for employers and groups with Australia-wide wages of $100M or more, tested at group level.
When did the Queensland GP payroll tax exemption commence?
1 December 2024. It exempts wages paid by a medical practice to a general practitioner, whether employee or contractor, including GP registrars. There is no bulk-billing condition and no threshold test on the GP wages. It was legislated into the Payroll Tax Act 1971 (Qld) and confirmed by public ruling PTAQ014.1.1.
When did the Bulk Billing Practice Incentive Program commence?
1 November 2025. BBPIP pays a 12.5% loading on MBS benefits for eligible GP non-referred attendance services, split 50/50 between the practice and the GP and paid quarterly in arrears. It requires MyMedicare registration and bulk billing every eligible service for every Medicare-eligible patient.
Which jurisdictions have changed their payroll tax threshold recently?
3 of 8 jurisdictions have moved within the years the registry holds. Victoria raised its threshold 3 times: $650,000 to $700,000 at the start of FY 2022/2023, then to $900,000 at the start of FY 2024/2025, then to $1,000,000 at the start of FY 2025/2026. Australian Capital Territory reduced its threshold from $2,000,000 to $1,750,000 at the start of FY 2026/2027. Northern Territory raised its threshold from $1,500,000 to $2,500,000 at the start of FY 2025/2026. New South Wales, Queensland, Western Australia, South Australia and Tasmania have the same threshold in every year the registry holds.
Which jurisdictions have introduced medical payroll tax relief?
Queensland from 1 December 2024, South Australia from 1 July 2024, NSW from 4 September 2024, and Victoria and the ACT from 1 July 2025. All are scoped to general practitioners. Tasmania and the Northern Territory have introduced no relief, and WA does not apply the relevant contract provisions to medical practices at all.
Reviewed by eHealth Systems Pty Ltd