Rate Changes
A dated log of legislative and rate changes to Australian payroll tax, by jurisdiction. This is a public service — nobody maintains a single timeline of these changes.
Threshold reduced from $2,000,000 to $1,750,000. Flat 6.85% rate replaced by five banded rates (6.75% / 6.85% / 7.35% / 7.85% / 8.75%) selected by Australia-wide group wages. Top band ($150M+) has no threshold deduction. Determination DI2026-151.
Source: ACT Revenue Office
Threshold increased from $1,500,000 to $2,500,000. Deduction taper changed to $1 per $2 of Australian wages above $2.5M (nil at $7.5M). Apprentice and trainee wages exempt.
Source: NT Revenue
6.5% rate introduced for employers and payroll tax groups with Australia-wide wages of $100,000,000 or more. Tested at group level.
Source: NT Revenue
Full exemption for wages paid by a medical practice to a general practitioner (employee or contractor), including GP registrars. No bulk-billing condition. Legislated into the Payroll Tax Act 1971 (Qld) by the Revenue Legislation Amendment Bill 2024 (passed 21 February 2025). Public ruling PTAQ014.1.1.
Source: Queensland Revenue Office
Proportional exemption for wages paid to contractor and employee GPs, to the extent attributable to bulk-billed (fully funded) consultations. State Taxation Further Amendment Act 2024 (Vic). Retrospective relief available for periods to 30 June 2025 for practices not previously advised by the SRO.
Source: SRO Victoria
Exemption for payments to GPs in respect of bulk-billed services. Proportional method. Legislated into the Payroll Tax Act 2009 (SA).
Source: RevenueSA
Rebate (not exemption) on payroll tax attributable to contractor GP payments under relevant contracts. Eligibility cliff: ≥80% GP services bulk-billed in metropolitan Sydney, or ≥70% elsewhere. 12-month audit pause ran 4 September 2023 to 3 September 2024.
Source: Revenue NSW
Exemption for wages relating to bulk-billed GP services. Earlier amnesty to 30 June 2025 required ≥65% bulk billing.
Source: ACT Revenue Office
Mental Health Levy commenced. 0.25% on national group wages above $10M, additional 0.50% (0.75% total) above $100M, apportioned to Queensland.
Source: Queensland Revenue Office
Bulk Billing Practice Incentive Program (BBPIP) commenced. 12.5% loading on MBS benefits for eligible GP non-referred attendance services, split 50/50 between practice and GP, paid quarterly in arrears. Requires MyMedicare registration and bulk billing every eligible service for every patient.
Reviewed by eHealth Systems Pty Ltd