Payroll Tax Act 2007
10BRelevant general practitioner wages
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10B Relevant general practitioner wages
10B Relevant general practitioner wages
(1) Wages are relevant general practitioner wages if—
(a) the wages are paid or payable to a general practitioner—
(i) under a relevant contract, and
(ii) for the provision of general practitioner services through a medical centre, and
(b) the relevant contract is part of a practice arrangement, and
(c) a relevant proportion of all the general practitioner services provided by general practitioners through the medical centre in the relevant financial year are provided under prescribed billing arrangements.
(2) The relevant proportion of general practitioner services that must be provided under prescribed billing arrangements is—
(a) for a medical centre in Metropolitan Sydney—at least 80%, or
(b) otherwise—at least 70%.