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Payroll tax — Victoria

Informational, not tax advice

Praxi never gives tax advice. Every advisory below links out to the authoritative source. Consult your own tax adviser before acting.

Psychology / clinical psychology (HIGH risk)​

Victoria’s Revenue Ruling PTA-041 (Relevant contracts – medical centres) explains when payments by a medical or allied-health centre business to practitioner contractors are treated as taxable wages under the relevant- contract provisions of the Payroll Tax Act 2007 (Vic).

PTA-038 (Determining if a worker is an employee) is a related general employee-determination ruling — it is not the medical-centres instrument. Do not cite PTA-038 alone as “the allied health payroll tax ruling.”

Psychology and other allied-health contractor models can be in scope depending on engagement facts (control, integration, exclusivity, who bills whom). Common carve-outs (for example short-term contractor exemptions where they apply) are fact-specific.

From 1 July 2025, Victoria has GP-focused bulk-billing / fully-funded item exemptions — these do not automatically exempt non-GP allied-health contractor wages. Confirm scope with SRO guidance and your adviser.

Official hubs (HTTP 200 verified 2026-07-28):

Where this surfaces in Praxi​

  • Compliance Dashboard (/settings/compliance) shows applicable advisories with the "Informational, not tax advice." prefix.
  • Onboarding wizard surfaces a 1-screen advisory after the jurisdiction step when a high-risk advisory applies.
  • Praxi proactive chip: "Review payroll tax exposure (VIC)" deep-links to the Compliance Dashboard anchor #payroll-tax.
  • API: GET /api/compliance/payroll-tax-advisory (not /billing/payroll-tax, which is PAYG/super/BAS helpers).

Last verified: 2026-07-28