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State Government Taxes

As the requirements vary between states and territories for all duties, organisations should seek state-specific information from the appropriate state/territory revenue office.

 

Stamp Duty

Stamp duty is a tax on written documents and certain transactions including motor vehicle registrations and transfers, insurance policies, leases, mortgages, hire purchase agreements and transfers of property. The stamp duty rate varies depending on the nature of the transaction and its value.

 

Payroll Tax

Payroll tax is a tax on the wages paid by employers. It is different to the PAYG withholding tax on wages, which is paid to the Australian Tax Office. Employers are liable for payroll tax when their total Australian wages exceed a certain level called the ‘exemption threshold’. The Exemption thresholds vary between states.

Certain organisations may be exempt from payroll tax provided specific conditions are satisfied. These organisations may include religious institutions, public benevolent institutions, public or non-profit hospitals, non-profit non-government schools and charitable organisations.

 

Land Tax

Land tax is a tax levied on landowners except in the Australian Capital Territory where it is levied on lessees under a Crown lease.

Landowners are generally liable for land tax when the unimproved value of taxable land exceeds certain thresholds. In some states there are deductions and rebates available, depending on the use of the land. Principal places of residence are usually exempt from land tax, although this is subject to certain qualifying criteria which vary between states.