House of Assembly - Fifty-Fifth Parliament, First Session (55-1)
2024-09-25 Daily Xml

Contents

Answers to Questions

GP Payroll Tax

In reply to the Hon. D.G. PISONI (Unley) (27 August 2024).

The Hon. S.C. MULLIGHAN (Lee—Treasurer, Minister for Defence and Space Industries): I have been advised that clause 17C—Other exemptions for previous financial years, as the title suggests relates to the payroll tax amnesty announced for registered general practitioners (GPs), dentists and non-GP medical specialists in respect of their past non-declaration of taxable wages earned under contract arrangements with medical practices or clinics that ended on 30 June 2024.

Subject to the passage of this bill, it is the intention that regulations will be made under clause 17C to declare the scope of wages (being 100 per cent) under the payroll tax amnesty as exempt wages for payroll tax purposes for the financial years preceding 2024-25. This will remove the need for medical practices to submit up to five years of prior wage data relating to general practitioner, dentists and non-GP medical specialist's contractor payments needed to calculate and provide ex gratia relief on relevant liabilities covered by the amnesty.

The regulations are currently being developed in consultation with the Royal Australian College of General Practitioners and the Australian Medical Association.