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Page 26 Authorised by the Parliamentary Counsel [s 25] Revenue Legislation Amendment Bill 2024 Part 3 Amendment of Payroll Tax Act 1971 25 Omission of sch 4B (Amount of concession for transfer duty—first home—vacant land) Schedule 4B— omit. 26 Amendment of sch 6 (Dictionary) (1) Schedule 6— insert— new home see section 86(4). residential vacant land see section 86C(2). (2) Schedule 6, definition vacant land, ‘section 86C’— omit, insert— section 86C(1) Part 3 Amendment of Payroll Tax Act 1971 27 Act amended This part amends the Payroll Tax Act 1971. 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— Clause 1 2 3 4 Clause 5 6 7 8 9 10 11 12 13 14 Clause 15 16 Clause 17 18 19 20 21 22 23 24 25

Page 27 Authorised by the Parliamentary Counsel [s 28] Revenue Legislation Amendment Bill 2024 Part 3 Amendment of Payroll Tax Act 1971 (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. © State of Queensland 2024 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24