Revenue ruling: The principal place of residence exemption - Minimum interest to be held by person to claim exemption
Changes to the Land Tax Management Act 1956 now require individuals, who use and occupy land as their Principal Place of Residence (PPR), to own a minimum 25% of the property either individually or jointly to claim the PPR exemption. 

Commissioner's Practice Note CPN 036 - Relief To Medical Centres
CPN 036 explains in detail how and when the exemption for any unpaid payroll tax or rebate for payroll tax on wages will apply for medical centres who engage GP contractors.

Bulk Billing Support Initiative for medical centres that engage contractor GPs
The Bulk Billing Support Initiative for contract payments to general practitioners in medical centres, including payroll tax relief and rebate eligibility.