{"id":"payroll-tax-regulations-2025","name":"Payroll Tax Regulations 2025","slug":"payroll-tax-regulations-2025","collection":"regulation","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":236243,"registerId":"sa-payroll-tax-regulations-2025-current","compilationNumber":null,"startDate":"2026-04-06","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Payroll Tax Regulations 2025","content":"South Australia\nPayroll Tax Regulations 2025\nunder the Payroll Tax Act 2009\n\nContents\nPart 1—Preliminary\n1\tShort title\n2\tCommencement\n3\tInterpretation\nPart 2—Exemptions\n4\tGeneral practitioners—bulk billed services\n5\tGeneral practitioners engaged under relevant contract\n6\tOther medical practitioners and dentists engaged under relevant contract\nLegislative history\n\nPart 1—Preliminary\n1—Short title\nThese regulations may be cited as the Payroll Tax Regulations 2025.\n2—Commencement\nThese regulations come into operation on the day on which they are made.\n3—Interpretation\nIn these regulations—\nAct means the Payroll Tax Act 2009;\nrelevant contract has the meaning given in section 32 of the Act.\nPart 2—Exemptions\n4—General practitioners—bulk billed services\n\t(1)\tFor the purposes of Schedule 2 clause 17B(1) of the Act, the percentage of wages determined in accordance with subregulation (2) paid or payable to general practitioners engaged by a designated medical practice in the provision of medical services during a prescribed period are declared to be exempt wages.\n\t(2)\tThe percentage of wages that are exempt wages is to be determined according to the following formula:\n\nWhere—\nA is the percentage of wages declared to be exempt wages for the prescribed period\nB is the total number of bulk billed services, other than services of a kind referred to in Schedule 1 Part 3 Division 3.2 of the Health Insurance (General Medical Services Table) Regulations 2021 of the Commonwealth, provided by general practitioners engaged by the designated medical practice during the prescribed period\nC is the total number of medical services, other than services of a kind referred to in Schedule 1 Part 3 Division 3.2 of the Health Insurance (General Medical Services Table) Regulations 2021 of the Commonwealth, provided by general practitioners engaged by the designated medical practice during the prescribed period.\n\t(3)\tFor the purposes of paragraph (b) of the definition of bulk billed service in Schedule 2 clause 17B(4) of the Act, the following kinds of medical service are prescribed:\n\t(a)\ta medical service provided under the Veterans' Entitlement Act 1986 of the Commonwealth;\n\t(b)\ta medical service provided under the Return to Work Act 2014, or under a corresponding law.\n\t(4)\tFor the purposes of paragraph (b) of the definition of general practitioner in Schedule 2 clause 17B(4) of the Act, the following kinds of medical practitioner are prescribed:\n\t(a)\ta medical practitioner who is a general practitioner within the meaning of paragraph (b) of the definition of general practitioner in section 3(1) of the Health Insurance Act 1973 of the Commonwealth;\n\t(b)\ta medical practitioner—\n\t(i)\twho is not a specialist, general practitioner or consultant physician (each within the meaning of the Health Insurance Act 1973 of the Commonwealth); and\n\t(ii)\twho—\n\t(A)\tis registered under section 3GA of the Health Insurance Act 1973 of the Commonwealth and is practising during the period and in the location in respect of which the medical practitioner is registered, insofar as the circumstances specified for the purposes of section 19AA(3)(b) of that Act apply; or\n\t(B)\tis covered by an exemption under section 19AB(3) of the Health Insurance Act 1973 of the Commonwealth; or\n\t(C)\tfirst became a medical practitioner before 1 November 1996.\n\t(5)\tIn this regulation—\ncorresponding law has the same meaning as in the Return to Work Act 2014;\nprescribed period means the financial year commencing on—\n\t(a)\t1 July 2024; or\n\t(b)\t1 July in any subsequent year.\n5—General practitioners engaged under relevant contract\n\t(1)\tFor the purposes of Schedule 2 clause 17C(1) of the Act, circumstances in which—\n\t(a)\twages are paid or payable, or deemed by the Act to be paid or payable, by a prescribed medical practice to a general practitioner engaged by the practice in the provision of medical services under a relevant contract; and\n\t(b)\tpayroll tax has not been paid on those wages,\nare prescribed circumstances.\n\t(2)\tFor the purposes of Schedule 2 clause 17C(1) of the Act, all wages paid or payable in the circumstances prescribed in subregulation (1) are declared to be exempt wages.\n\t(3)\tThis regulation applies in respect of the financial years commencing on the following days:\n\t(a)\t1 July 2018;\n\t(b)\t1 July 2019;\n\t(c)\t1 July 2020;\n\t(d)\t1 July 2021;\n\t(e)\t1 July 2022;\n\t(f)\t1 July 2023.\n\t(4)\tIn this regulation—\ngeneral practitioner and medical service have the same respective meanings as in Schedule 2 clause 17B of the Act;\nprescribed medical practice means a medical practice which successfully applied for the payroll tax amnesty for medical practices with contracted general practitioners approved by the Treasurer on 22 June 2023.\n6—Other medical practitioners and dentists engaged under relevant contract\n\t(1)\tFor the purposes of Schedule 2 clause 17C(1) of the Act, circumstances in which—\n\t(a)\twages are paid or payable, or deemed by the Act to be paid or payable—\n\t(i)\tby a prescribed medical practice to a medical practitioner (other than a medical practitioner who is a general practitioner) engaged by the practice in the provision of medical services under a relevant contract; or\n\t(ii)\tby a prescribed dental practice to a dentist engaged by the practice in the provision of dental services under a relevant contract; and\n\t(b)\tpayroll tax has not been paid on those wages,\nare prescribed circumstances.\n\t(2)\tFor the purposes of Schedule 2 clause 17C(1) of the Act, all wages paid or payable in the circumstances prescribed in subregulation (1) are declared to be exempt wages.\n\t(3)\tThis regulation applies in respect of the financial years commencing on the following days:\n\t(a)\t1 July 2019;\n\t(b)\t1 July 2020;\n\t(c)\t1 July 2021;\n\t(d)\t1 July 2022;\n\t(e)\t1 July 2023.\n\t(4)\tIn this regulation—\ngeneral practitioner and medical service have the same respective meanings as in Schedule 2 clause 17B of the Act;\nprescribed dental practice means a dental practice which was registered as an employer under the Act prior to 1 July 2024;\nprescribed medical practice means a medical practice which was registered as an employer under the Act prior to 1 July 2024.\nLegislative history\nNotes\n\t•\tFor further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.\nPrincipal regulations\nYear\nNo\nReference\nCommencement\n2025\n6\nGazette 20.2.2025 p195 \n20.2.2025: r 2\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The regulations alter the payroll tax base both prospectively and retrospectively. They establish an ongoing formula‑based exemption for bulk‑billed GP wages from the 2024–25 financial year (r.4(1),(5)) and declare full exemptions for wages paid under relevant contracts in specified prior financial years (GPs: 2018–19 to 2023–24; other practitioners/dentists: 2019–20 to 2023–24) where payroll tax was unpaid (r.5(3); r.6(3)). This requires employers and revenue authorities to make retrospective adjustments and verifications."},"complexity_factors":["Multiple cross‑references to the Payroll Tax Act 2009 (Act) and to specific clauses in Schedule 2 (r.3; r.4–r.6)","Formulaic percentage calculation for bulk‑billed GP wages using counts of services (variables B and C) requiring data collection and calculation (r.4(2))","Use of Commonwealth Health Insurance (General Medical Services Table) Regulations definitions and exclusions (r.4(2)–(4))","Prescriptive lists of prescribed services and practitioner categories with layered criteria (veterans, return‑to‑work, registration/exemption conditions) (r.4(3)–(4))","Retroactive application / backdating of exemptions to past financial years (r.5(3); r.6(3)) creating reconciliation and audit risk","Dependence on administrative determinations: ‘prescribed medical practice’ via Treasurer’s amnesty approval and employer registration status (r.5(4); r.6(4))","Interplay between declared exemptions and the Act’s ‘relevant contract’ definition in s.32 (r.3; r.5–r.6) — legal interpretation required","Different coverage windows and categories for GPs vs other practitioners/dentists, increasing operational complexity (r.5(3); r.6(3))","Compliance burdens for employers: recordkeeping of service counts, verifying entitlement, and potentially adjusting previously lodged payroll tax returns"],"plain_english_summary":"These regulations specify which wages are exempt from South Australian payroll tax for medical and dental practices. They (a) set a formula to exempt a percentage of wages for bulk‑billed general practitioners from the 2024–25 financial year (r.4), and (b) declare whole‑wage exemptions for GPs, other medical practitioners and dentists engaged under specified contracts for earlier financial years where payroll tax was unpaid (r.5–r.6). Affected employers must verify eligibility using Treasurer approvals, federal definitions and prescribed registration dates."},"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Unable to assess whether scope changed from original intent — no legislative text was available for analysis. The page returned was an error notice from the SA legislation website, not the regulations themselves."},"complexity_factors":["No legislative content was retrievable — the source URL returned a 404 Page Not Found error","Analysis is impossible without access to the actual text of the regulations","Complexity score of 1 reflects absence of content, not simplicity of the underlying law (payroll tax regulations are typically moderately complex, scoring 5-7)"],"plain_english_summary":"The Payroll Tax Regulations 2025 (SA) set rules for how employers calculate and pay state payroll tax—covering wage thresholds, tax rates, exemptions, lodgment/payment deadlines and grouping rules. They matter to employers in South Australia, especially those whose annual wages exceed the tax‑free threshold, because they determine tax liability and compliance obligations."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The regulations appear tightly scoped to their original purpose of implementing payroll tax exemptions for medical and dental practices. The three-part structure (ongoing bulk-billing relief, historical GP relief for amnesty participants, historical relief for other practitioners) represents a coherent policy package rather than scope creep. The temporal limitations (specific financial years) and eligibility restrictions (amnesty participation, pre-2024 registration) keep the measure targeted."},"complexity_factors":["Heavy cross-referencing to Commonwealth legislation (Health Insurance Act 1973, Veterans' Entitlements Act 1986, Health Insurance Regulations 2021) requiring external knowledge","Nested definitions: 'general practitioner' defined by reference to Schedule 2 clause 17B(4), which itself references Commonwealth definitions, plus additional prescribed categories in regulation 4(4)","Formula-based exemption in regulation 4 with multiple variables requiring tracking of service counts across financial years","Temporal complexity: three different date ranges apply (2018-2023 for GPs with amnesty; 2019-2023 for other practitioners; 2024 onwards for bulk-billing formula)","Conditional eligibility: 'prescribed medical practice' has two different definitions depending on which regulation applies (amnesty applicant vs pre-July 2024 registration)","Exclusion clauses: specific services excluded from calculations (Schedule 1 Part 3 Division 3.2 of Commonwealth Regulations)","Interaction with existing amnesty program creates factual predicates (successful application to Treasurer) that must be proven for exemption to apply"],"plain_english_summary":"**What this legislation does:**\n\nThese regulations create **payroll tax exemptions** (ways to avoid paying tax on employee wages) for South Australian medical and dental practices that use contracted practitioners rather than direct employees.\n\n**Who it affects:**\n\n- **Medical practices** that employ general practitioners (GPs), other medical specialists, and dentists through \"relevant contracts\" (a specific legal arrangement where someone works for you but isn't technically your employee for some purposes)\n- **Dental practices** using similar contracting arrangements\n- Specifically targets practices that either:\n  - Applied for a 2023 payroll tax amnesty (a forgiveness program for past unpaid tax), OR\n  - Were registered as employers before 1 July 2024\n\n**The three main exemptions:**\n\n1. **Bulk-billing GPs (Regulation 4):** If your practice bulk-bills (charges Medicare directly instead of patients), you get a proportional exemption. The more bulk-billing you do, the less payroll tax you pay on GP wages. The formula calculates: *(bulk-billed services ÷ total services) × wages = exempt amount*\n\n2. **GPs under contract — backdated exemption (Regulation 5):** For practices that got the 2023 amnesty, wages paid to contracted GPs from 2018–2023 are completely exempt from payroll tax (but only if you haven't already paid tax on them).\n\n3. **Other doctors and dentists — backdated exemption (Regulation 6):** For practices registered before July 2024, wages paid to non-GP medical specialists and dentists under contracts from 2019–2023 are exempt.\n\n**Why it matters:**\n\nThis is essentially a **tax relief package** for medical practices. South Australia had been cracking down on practices using contractor arrangements to avoid payroll tax. These regulations soften that blow by:\n- Rewarding bulk-billing practices with lower tax bills\n- Forgiving historical tax debts for practices that came forward under the amnesty\n- Protecting established practices from sudden large tax bills on their contractor arrangements\n\nIt reflects a political compromise between raising revenue and keeping healthcare accessible (bulk-billing) and viable (keeping practices open)."}},"importantCases":[],"_links":{"self":"/api/acts/payroll-tax-regulations-2025","history":"/api/acts/payroll-tax-regulations-2025/history","analysis":"/api/acts/payroll-tax-regulations-2025/analysis","conflicts":"/api/acts/payroll-tax-regulations-2025/conflicts","importantCases":"/api/acts/payroll-tax-regulations-2025/important-cases","documents":"/api/acts/payroll-tax-regulations-2025/documents"}}