As of mid-2025, the Queensland Government has confirmed that payroll tax relief will remain limited to general practitioners (GPs) and GP registrars. If you’re a specialist, dentist, or allied health professional, this is a critical update that could impact your business planning and financial position.
What’s changing?
From 1 December 2024, wages paid to GPs and GP registrars—whether employed or contracted—will be exempt from payroll tax and the mental health levy. This change is now law, following the Queensland Revenue Office’s public ruling and amendments passed in early 2025.
The exemption is permanent and applies across private practices that meet the qualifying criteria.
Who’s not covered?
It’s important to note this relief does not extend beyond GPs. That means if you’re a:
- Medical specialist
- Dentist
- Allied health practitioner (e.g. physiotherapist, chiropractor, psychologist)
…you’re still liable for payroll tax, with no current exemptions, concessions, or grace periods available.
Is broader relief likely?
There’s been plenty of lobbying from industry groups—including AMA Queensland and the RACGP—to widen the exemption. But as it stands, there are no active plans or proposals from the government to include other health professions.
Parliamentary commentary and legislative updates have clearly limited the change to GPs only. While that could shift in future, relying on future change is risky when it comes to payroll tax obligations today.
Summary table
| Role | Payroll Tax Status |
|---|---|
| GP or GP registrar (employed/contracted) | Exempt from 1 December 2024 |
| Specialist, dentist, or allied health | Payroll tax still applies |
What you should be doing now
If you’re outside the exemption group, now is the time to:
- Review your payroll tax exposure—especially if you use contractor arrangements
- Seek tailored advice to avoid unintended liabilities
- Plan for compliance as part of your broader business strategy
There is no legislative movement to extend payroll tax relief beyond GPs in Queensland. If you’re running a specialist or allied health practice, the current rules apply—and ignoring them could cost you.
Let’s make sure you’re not caught off guard.
At q4 financial, we work closely with medical professionals to help them understand the numbers, reduce risk, and make informed decisions that support their long-term goals. If you’re unsure where you stand or want to talk through your structure, we’re here to help.
