The payroll tax Revenue Ruling PTA041 – Relevant Contracts – Medical Centres was released on 22 November 2023.

This Revenue Ruling replaces ‘Revenue Ruling PTASA003 – Relevant Contracts – Medical Centres’ to ensure harmony with Victoria and New South Wales and has been updated to incorporate the latest developments in the Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue matter, and rectify minor incorrect legislative references.

This revenue ruling has been issued to provide guidance to medical centre businesses on their payroll tax obligations and reflects the position of RevenueSA. This ruling should not be interpreted as a change in position or interpretation.