Harmonised payroll tax revenue ruling on medical centres

Published on 11 August 2023

We have published Revenue Ruling PTA-041 Relevant contracts - medical centres.
 
This ruling explains the application of the contractor provisions in the Payroll Tax Act 2007 on an entity operating a medical centre business that contracts with medical and health practitioners (or the entities of such practitioners) to provide services to patients.
 
The ruling outlines our longstanding position and is harmonised with rulings in South Australia and Queensland. NSW has also issued a harmonised ruling today.