Payroll Tax in Medical Practices

Description

Medical practices using contracts to engage doctors, reception and billing services have largely operated free of state and territory government payroll tax. The Optical Superstore case in 2020, and the more recent Thomas and Naaz case in 2021, affirmed state and territory governments may recoup payroll tax from medical practices where service contracts are found to resemble employment conditions.

Watch this recorded webinar commencing with 15-minute presentations from three expert speakers followed by two AMA members responding to the implications of payroll tax in General Practice and other specialist practices. At the conclusion of the presentations, attendees asked questions moderated by AMA President, Dr Omar Khorshid.

 

Learning Outcomes

1. Recognise the purpose of payroll tax.
2. List strategies that can be implemented to mitigate risk.

 

Accreditation: This module has been accredited by ACRRM for 1.5 hrs PDP.

Speakers:  Cullen Smythe, Commissioner of State Revenue, Revenue NSW; Adam Alexander, Partner in Corporate Tax (Health and Aged Care) at national accounting firm Grant Thornton; and Jim Koutsokostas, Chartered Tax Adviser and Partner at national law firm Hall and Wilcox

Chair: Dr Omar Khorshid, AMA President