Updated guidance provided for payroll tax exemptions
On Wednesday 12 February 2025, the Queensland Revenue Office wrote to AMA Queensland providing updated guidance on the amnesty and links to information about existing exemptions that may apply to non-GP specialists.
On Wednesday 12 February 2025, the Queensland Revenue Office wrote to AMA Queensland providing updated guidance on the amnesty and links to information about existing exemptions that may apply to non-GP specialists.
Below is a brief summary of the letter.
Interaction between amnesty and exemption
The Queensland Government is honouring the previous government's amnesty for payments to be made to contracted GPs from 1 July 2018 and up to commencement of the exemption.
The following payroll tax relief is available for medical practices, depending on the relevant period:
- from 1 July 2018 to 30 November 2024: payroll tax amnesty for eligible medical practices in relation to payments to contracted GPs
- from 1 December 2024 onwards: exemption from payroll tax and the mental health levy for wages paid or payable by medical practices to GPs
Updated amnesty arrangement
The requirements to register for payroll tax and to make a voluntary disclosure have been removed, except in the very few cases where a medical practice is subject to audit
activity. The updated administrative arrangement for the amnesty is published on the Queensland Revenue Office (QRO) website.
Read the updated administrative arrangement as a PDF
This means medical practices that are no longer required to make a voluntary disclosure or have already made a voluntary disclosure do not need to do anything else for the amnesty.
The QRO:
- has communicated this to relevant medical practices (the vast majority of medical practices that submitted an expression of interest for the amnesty) on 6 February 2025
- is communicating with the remaining small number of medical practices that are still required to provide further information on a case-by-case basis, to ensure they are clear about what is required to comply with their payroll tax obligations
- continues to work with relevant medical practices and their professional advisors to ensure they are aware of the settings for each form of relief and what, if anything, they need to do
For further information about the exemption or amnesty arrangements, you can contact QRO on 1300 300 734 or pt.compliance@treasury.qld.gov.au.
Payroll tax contractor exemptions
Information is available on the QRO website about the contractor exemptions here.
There are also Public Rulings on specific exemptions available, which explain how an exemption operates. These can also be accessed on the QRO website here.
