State/territory government taxes and duties - Tax basics for non-profit organisations

Note: This document forms part of our guide Tax basics for non-profit organisations.

Introduction

Taxes and duties that may be levied by state and territory governments include:

• stamp duty (or duty in the Australian Capital Territory, New South Wales, Queensland, Tasmania, Victoria and Western Australia)
• payroll tax
• land tax.

As the requirements for these taxes and duties vary between states and territories, organisations should seek clarification from their local state/territory revenue office - contact details are provided. Enquiries about state and territory taxes should not be directed to the ATO.

Fund raising requirements States and territories also have their own laws regulating the fundraising activities of non-profit organisations. For more information about fundraising requirements, see State/territory and local government regulations.