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 […]

Bulk Billing Rates Decline

The impact of under funding of Medicare, and GP shortages are starting to seriously impact on the cost of patient access to GP services.

GP bulk billing rates have declined sharply in all states over the last five quarters. Falling from just under 90% in the 2021 September quarter to 83.5% in the  2022 September quarter, rates have declined over 6% nationally but in in the ACT and the NT this decline exceeds 10%.

The ACT  has the lowest rate of bulk billing at just over 61%.

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