Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2025 - SECT 28

28 Amendment of s 14 (Exemption from payroll tax and mental health levy)

(1) Section 14 (2) —
insert—

(m) by a medical practice to a general practitioner.

(2) Section 14 (9) —
insert—

"general practitioner" means—

(a) a person registered under the Health Practitioner Regulation National Law to practise in the medical profession in the specialty of general practice; or

(b) a medical practitioner specified in the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth), schedule 1, part 1, clause 1.1.3; or

(c) a person—

(i) who is a prescribed medical practitioner within the meaning of the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth); and

(ii) who predominantly provides services of the kind ordinarily provided by a general practitioner mentioned in paragraph (a).

"medical practice" means an entity, other than a hospital, carrying on a business at which services of the kind ordinarily provided by a person mentioned in the definition
"general practitioner" , paragraph (a) are provided, whether or not the services are provided from particular premises.