Medical Practice Payroll Tax Worksheet
A structured self-assessment that walks your practice through the actual statutory tests in your jurisdiction and financial year. Following Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue, this is a worksheet for discussion with a registered tax agent — not a liability determination.
Medical Practice Payroll Tax Position Worksheet
A structured self-assessment that walks your practice through the actual statutory tests in your jurisdiction and financial year. This is a worksheet for discussion with a registered tax agent, not a liability determination.
Standing note: This is a self-assessment worksheet prepared for discussion with a registered tax agent or specialist adviser. It is not tax advice and not a determination. The medical practice payroll tax area is contested, with live retrospective assessments. Obtain a specialist opinion before any voluntary disclosure.
1Jurisdiction and financial year
2Practitioner cohorts
Cohort 1
Relevant contract exemptions (answer all)
Services to the public generally (practitioner ordinarily performs services of that kind for others)
Services performed by two or more persons (practitioner engages others to perform the work)
Services provided for 90 days or fewer in the financial year
Services of a kind ordinarily required for fewer than 180 days a year
Services ancillary to the supply of goods
3Practice staff and grouping
Non-GP practitioner guidance
No bulk-billing relief exists for these practitioner types in any jurisdiction.
Reviewed by eHealth Systems Pty Ltd