If you’re a medical practitioner or operate a medical practice in South Australia, two new payroll tax rulings from RevenueSA may directly affect how you manage your payroll obligations from 1 July 2024.
At Boa & Co. Chartered Accountants, we’re keeping a close eye on these developments so you don’t have to. Here’s what you need to know—and how we can help ensure you stay compliant while maximising your tax relief opportunities.
1. Payroll Tax Amnesty and Bulk-Billing Exemption for GPs (Ruling PTASA004)
This ruling provides clarity and relief for general practitioners (GPs), non-GP specialists, and dentists who work with prescribed medical practices.
Key benefits include:
Payroll Tax Amnesty:
Medical practices won’t be liable for payroll tax on wages paid or payable to GPs, other registered medical specialists, or dentists up to 30 June 2024, provided they haven’t already paid payroll tax on these amounts.
Ongoing Payroll Tax Exemption from 1 July 2024:
From the new financial year onwards, a full payroll tax exemption applies to GP wages—if specific conditions are met. These conditions likely include bulk-billing arrangements and practice structures that align with the spirit of public healthcare access.
This is a welcome relief for clinics facing uncertainty in recent years over payroll tax treatment for contractor GPs and other medical professionals. However, determining eligibility may involve reviewing service agreements, billing models, and corporate structures.
2. New Guidance for Regional Health Network Practitioners (Ruling PTASA005)
This ruling applies to medical practitioners contracted by regional Local Health Networks (LHNs)—particularly those working under agreements like the SA Health Rural GP Agreement 2024–28.
Effective from 1 July 2024, the ruling clarifies how payroll tax applies when GPs and other health professionals provide services in rural or regional hospitals.
Medical professionals and contract holders under regional arrangements should now review:
- the terms of their agreements with LHNs,
- the nature of payments received, and
- whether those arrangements now trigger a payroll tax liability under the new interpretation.
What Should You Do Next?
With these changes, it’s critical to:
- Review your contracts and payment structures to see if you qualify for amnesty or exemption,
- Ensure compliance from 1 July 2024 onward to avoid potential penalties, and
- Understand your obligations—especially if you’re operating across multiple states, as payroll tax rules differ.
Let Boa & Co. Help You Navigate These Changes
At Boa & Co. Chartered Accountants, we work with clinics, GPs, and health networks across Australia. We offer clear, practical guidance on payroll tax, business structuring, and medical practice compliance.
Whether you want to ensure eligibility for the amnesty or need help restructuring your practice to benefit from the exemption, our team is ready to support you.
Call us on 1300 952 286
Email: [email protected]
Visit: www.boanco.com.au
We’re here to help medical professionals focus on delivering care—not paperwork.