From williambuck.com: Since 2023, Australian states have released varying rulings on payroll tax for medical practices, stemming from the Payroll Tax Harmonisation Agreement when identical guidelines were established.

Queensland has exempted GP payments from payroll tax, while other states like New South Wales and Victoria have enacted specific exemptions for bulk billing services after industry lobbying.

Each state has different thresholds, rates, and amnesty options influencing how practices will manage payroll tax, prompting practices to re-evaluate their financial strategies accordingly.