State Tax on Medical Fees
The imposition of payroll tax on medical professional fees is in reality a tax on Practice revenues.
In 2020 a case in the Victorian Court of Appeal confirmed the right for the Victorian State Revenue Office to charge payroll tax on payments made to medical professionals. The payroll tax appears to be payable regardless of the status of the medical professional being an independent contractor or an employee.
Since that precedent both NSW and Queensland have also been imposing payroll tax on General Practices apparently where they consider that the behavior of the Practice is more akin to an employer […]