Payroll Tax Act 2007

Wages are relevant general practitioner wages if—

the wages are paid or payable to a general practitioner—

under a relevant contract, and

for the provision of general practitioner services through a medical centre, and

the relevant contract is part of a practice arrangement, and

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.

The relevant proportion of general practitioner services that must be provided under prescribed billing arrangements is—

for a medical centre in Metropolitan Sydney—at least 80%, or

otherwise—at least 70%.