This body is in the database for one reason: it is where a state tax and a Commonwealth health policy collide, and the collision has produced six different answers to the same question.

Following rulings that payments to contractor GPs fall within the payroll tax base, every jurisdiction built a concession keyed to bulk billing — and no two are the same:

• South Australia exempts 80 per cent of GP wages where a designated practice provides services under bulk billing, with a retrospective amnesty, from 1 July 2024.
• New South Wales offers a rebate on contractor GP payments from 4 September 2024 where at least 80 per cent of GP services meet prescribed billing arrangements in metropolitan Sydney.
• Victoria exempts employee and contractor GP wages for bulk billed services from 1 July 2025, calculated proportionally.
• The ACT exempts wages for bulk billed services from 1 July 2025, replacing a temporary amnesty.
• The Northern Territory raised its threshold to $2.5 million with no medical-specific rule.
• Western Australia has a $1 million threshold under which most practices fall.

So a practice's tax position turns on which side of a state border it sits, and the Commonwealth is simultaneously running a national bulk billing incentive that requires 100 per cent bulk billing to qualify.

A practice can therefore satisfy a state at 80 per cent and fail the Commonwealth at 99. Two governments have chosen the same lever, set it at different points, and given it opposite functions — one a tax concession, one a payment. See Six state payroll tax rules and one Commonwealth incentive, all keyed to bulk billing, none aligned.