Miscellaneous Payroll tax 2022

Payroll tax for medical and health practices

Source: The Tax Specialist Journal Article

Published Date: 1 Aug 2022


Since the decision in Commissioner of State Revenue v The Optical Superstore Pty Ltd, there has been considerable uncertainty about the payroll tax implications of medical and health care practice arrangements. Recent cases and Revenue office practices are providing greater certainty, but further clarification is required. This article considers the application of the payroll tax laws to medical and health care practice arrangements, including the recent developments, and identifies the areas that remain unresolved.

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Miscellaneous Payroll tax 2022

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