GP medical businesses
19B GP medical businesses
GP medical business wages paid or payable by a relevant person during a period are exempt wages to the extent that the GP medical business wages are paid or payable for or in relation to the performance of fully‑funded items of GP work.
For the purposes of subsection (1), the amount of GP medical business wages paid or payable by the relevant person during a period that are exempt wages is determined by the following formula—
where—
E is the amount of exempt wages for the period;
A is the total amount of GP medical business wages paid or payable by the relevant person during the period for or in relation to the performance of GP work;
B is the total amount paid to the relevant person, or to any other person associated with the GP medical business, during the period for fully‑funded items of GP work (excluding amounts paid for consumable items);
C is the total amount paid to the relevant person, or to any other person associated with the GP medical business, during the period for items of GP work (excluding amounts paid for consumable items).
In this clause—
bulk-billed has the same meaning as in clause 7.1.1 of Part 7 of Schedule 1 to the Health Insurance (General Medical Services Table) Regulations 2021 of the Commonwealth;
fully-funded, in relation to an item of GP work, means that the amount paid or payable for the item of GP work to a relevant person, or to any other person associated with a GP medical business, is no more than the total of—
any medicare benefit paid or payable in respect of the item of GP work; and
any amount that has been claimed or may be claimed, in addition to a medicare benefit referred to in paragraph (a), as an incentive for a patient of the GP medical business being bulk-billed; and
the reasonable cost of any consumable item used to administer a vaccination as part of the item of GP work; and
any amount paid or payable in respect of the item of GP work for the purposes of, or in connection with, treatment under Part V of the Veterans' Entitlements Act 1986 of the Commonwealth; and
any amount paid or payable in respect of the item of GP work as compensation under the Transport Accident Act 1986, the Workplace Injury Rehabilitation and Compensation Act 2013 or the Accident Compensation Act 1985;
GP medical business means a business in the course of which the services of either of the following are supplied other than at a hospital—
one or more relevant GPs;
one or more relevant prescribed medical practitioners;
GP medical business wages means amounts paid or payable by a person for or in relation to the performance of work relating to—
a GP medical business; or
a contract under which a person carries on a GP medical business;
GP work means—
work by a relevant GP; or
work by a relevant prescribed medical practitioner that is of a kind ordinarily performed by a relevant GP;
medicare benefit has the same meaning as in section 3(1) of the Health Insurance Act 1973 of the Commonwealth;
prescribed medical practitioner has the same meaning as in clause 7.1.1 of Part 7 of Schedule 1 to the Health Insurance (General Medical Services Table) Regulations 2021 of the Commonwealth;
relevant GP means—
a medical practitioner registered under the Health Practitioner Regulation National Law in the specialty of general practice; or
a medical practitioner specified in clause 1.1.3 of the Health Insurance (General Medical Services Table) Regulations 2021 of the Commonwealth;
relevant person means a person carrying on a GP medical business;
relevant prescribed medical practitioner means a prescribed medical practitioner who predominantly performs work of a kind ordinarily performed by a relevant GP.
Sch. 2 Pt 4 (Heading) amended by No. 50/2024 s. 44.
This Act’s bill:Explanatory memorandumSecond reading speech
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.