There have been changes announced in relation to the treatment of contractor payments to general practitioners in medical centres.

Effective from 4 September 2024, a rebate will be introduced under the bulk billing support initiative. Medical centres making payments to contractor general practitioners may be eligible to receive payroll tax relief, if the centre meets certain bulk billing thresholds.

More information to guide you through your obligations will be made available on our Bulk Billing Support Initiative for contractor payments to general practitioners in medical centres page. Additional guidance, detailed resources and frequently asked questions will be available soon.

Commissioner's Practice Note CPN 036 - Relief To Medical Centres is available and explains in detail how and when the exemption for any unpaid payroll tax or rebate for payroll tax on wages will apply for medical centres who engage GP contractors.