Does the 1 July 2025 GP payroll tax exemption apply to me?+
It applies to GP wages to the extent they relate to fully-funded (bulk-billed) items, so the relief is proportional to the workplace bulk-billing share rather than blanket. It does not extend to specialists, dentists, or allied health contractors. Sessional runs the classifier against each shift (workplace state, profession, income source, date) and flags where the VIC GP exemption is likely to apply on that engagement.
What credentials do I need to work as a locum in VIC?+
AHPRA registration plus a Working with Children Check via Service Victoria when your role involves patients under 18. Doctors need treatment permits from the Department of Health Medicines and Poisons Regulation for S8 prescribing beyond 8 weeks or to drug-dependent patients; SafeScript real-time monitoring is mandatory. Dentists require a radiation use licence from the Department of Health Radiation Team. WorkSafe Victoria runs workers compensation.
Is direct billing viable in VIC?+
Direct patient billing is more viable in VIC for bulk-billing-dominant GPs because the 1 July 2025 exemption removes payroll tax on GP wages to the extent they relate to fully-funded items. Non-GP contractor arrangements (specialists, dental, allied health) remain exposed at the 4.85 per cent payroll-tax rate, so the exemption is profession-specific. Sessional pins per-workplace exposure and reconciles gross billings, service fee, and GST per shift.
What rural incentives apply in VIC?+
The WIP Doctor Stream applies in MMM 3 to 7 towns across VIC including Ballarat, Bendigo, Shepparton, Mildura, and Warrnambool. Victorian Rural Workforce Agency programs layer on top for GPs moving to rural work. Sessional tags each shift with its postcode MMM and separates base rate from loading so you can verify the uplift matches the contract.
How does Optical Superstore affect non-GP contractor arrangements?+
The 2019 Court of Appeal decision in Commissioner of State Revenue v The Optical Superstore applied relevant-contract payroll-tax treatment to payments made by a medical centre to contractor optometrists. The reasoning carries across to specialist, dental, and allied-health direct-billing arrangements in VIC. The 1 July 2025 exemption explicitly does not reach these professions. Sessional flags the exposure per workplace so you can price the service fee correctly.