61AExceptions for general practitioners during relevant period

#### 61A Exceptions for general practitioners during relevant period 61A Exceptions for general practitioners during relevant period > > (1) During the relevant period, the Chief Commissioner must not conduct an audit of— > > > > > (a) a general practitioner’s compliance with the [Payroll Tax Act 2007](/view/html/inforce/current/act-2007-021), or > > > > > (b) compliance with the [Payroll Tax Act 2007](/view/html/inforce/current/act-2007-021) by an entity with whom a general practitioner has a practice arrangement, to the extent amounts paid or payable by the entity relate to the general practitioner. > > > (2) Also, if a tax default by a general practitioner occurs before or during the relevant period— > > > > > (a) in calculating, under Part 5, the interest payable by the general practitioner, no interest is payable in relation to a day that is within the relevant period, and > > > > > (b) the general practitioner is not liable under Part 5 to pay— > > > > > > > (i) for a tax default that occurs during the relevant period—penalty tax in relation to the tax default, or > > > > > > > (ii) for a tax default that occurred before the relevant period—any penalty tax in relation to the tax default that was not paid before the relevant period. > > > (3) Subsection (2) does not entitle a person to a refund of interest or penalty tax paid before the relevant period. > > > (4) This section applies despite section 61 or another provision of a taxation law. > > > (5) In this section— > > > > general practitioner means a medical practitioner who, under the Health Practitioner Regulation National Law, holds registration as a general practitioner. > > > > practice arrangement has the same meaning as in the [Health Practitioner Regulation National Law (NSW)](/view/html/inforce/current/act-2009-86a). > > > > relevant period means the period— > > > > > (a) starting at the beginning of 4 September 2023, and > > > > > (b) ending at the beginning of 4 September 2024. > > **s 61A:** Ins 2023 No 18, Sch 9\[12\]. Am 2024 No 38, Sch 6.