However, a New South Wales tribunal ruling which came down last year has triggered a war of words between medical bodies and some state governments. The medical centre then deducts a fee for use of the clinic's facilities and then remits back to the doctor the balance of their patient fees. The AMA says more expensive GP visits will put already-stretched emergency departments under more strain. The doctor sets the patient fees, which are collected by the medical practice on their behalf so they can efficiently process Medicare rebates and any out-of-pocket costs. They pay it for receptionists, nurses and other staff in their clinic but not for tenant GPs because they are not considered employees. This means medical practices pay payroll tax. This is where the clinic provides a space and support for the GP, and those GPs then provide healthcare to the community. General practitioners work under different models with some operating under a service agreement with a medical practice.

What caused this payroll tax issue for general practice? However, Queensland Treasury says there has been no change to payroll tax liability for medical practices. 'They are the ones that are going to be having to pay this patient tax.' 'When you look at the people who most frequently visit their GP, it's the most vulnerable people, it's people who have chronic disease, it's the elderly, it's young families.

'My fear is that vulnerable patients will not have the access to general practice that they did in the past, and that is catastrophic,' she said.

Cost of expert gps