Fight for payroll tax relief for non-GP medical practices continues
The fight for payroll tax relief for non-GP medical practices continues, after AMA Queensland President Dr Nick Yim appeared before a parliamentary committee inquiry in late January.

AMA Queensland President Dr Nick Yim (right) with RACGP Queensland Chair Dr Cath Hester.
Dr Yim told the inquiry that while the proposed exemption for general practice was celebrated by GPs, the Bill contained some glaring emissions.
“Non-GP specialists operate small businesses just like our GPs,” Dr Yim said.
“They also fear receiving retrospective liability notices that would send their practices to the wall.
“Granting them an exemption would alleviate this threat while bringing the private and public medical sectors into alignment at the same time.
“Economic principles ward against government reforms creating unfair competitive advantages.
“It is then only right that non-GP specialists are given the same certainty as all other medical entities.”
Dr Yim urged inclusion of all medical businesses in the exemption provisions and for non-GP specialists to be granted the benefit of the amnesty which has so far only included general practice.
“While we acknowledge there are some exemptions under the Act that likely apply to certain non-GP specialists, these are not well understood,” Dr Yim said.
He called for clear guidance for businesses about how to determine their eligibility for existing exemptions and the rescission of costly and time-consuming amnesty disclosure obligations.
Committee Chair Mr Jim McDonald MP expressed clear interest in AMA Queensland’s proposed exemption for non-GP specialists, asking Dr Yim to expand on the submission.
“If the committee was to consider those recommendations in the report, what would that look like?” Mr McDonald said.
Dr Yim explained that most public and private hospitals were already payroll tax exempt so extending the exemption to all medical practices would align businesses across the sector.
“By expanding this, most non-GP specialists would have the same identical structure as our GP practices,” Dr Yim said.
“At the same time, we know that for the general population, their out-of-pocket expenses to see a cardiologist or dermatologist are also increasing, and one of the reasons is due to the fear of payroll tax.
“This is just an extension of what we are asking for GPs.”
AMA Queensland’s advocacy continues for non-GP specialists, and members can view the committee hearing, transcript and all submissions on the inquiry’s website.
Read AMA Queensland's submission in the link below.