Norfolk Island tax and super

From 1 July 2016 Australia’s tax and super laws will apply to residents and businesses on Norfolk Island.

A number of exceptions will apply as not all tax and super obligations will be the same as for mainland Australia.

We have provided some basics on getting started and to assist you with your ongoing obligations.

The support we provide

You are able to contact us by phone, in writing or by visiting the Norfolk Island Information Centre for ongoing support.

Tax basics - individuals

If you earn income from working or other sources like dividends or interest from a bank you may have to pay tax. The amount of tax you pay will depend on how much you earn. It is important to know how to apply for a tax file number (TFN) and how to prepare and lodge your income tax return.

Tax basics - businesses

If you earn income from running a business you may have to pay tax. It is important to know the different types of business structures, how to register your business for income tax and other reporting requirements, and deductions or tax concessions that you may be able to claim.

Superannuation basics

Super is money set aside over your working life to provide for your retirement. For most people, super begins when you start work and your employer starts paying super for you. Super contributions can also be money a person has voluntarily contributed to fund their retirement. It is important to know the basics of super as an employee and your obligations as an employer.

Tax basics - not-for-profit organisations

If you run a not-for-profit organisation you may be eligible for special tax concessions, but you will need to register your organisation first. It is important to know what to do if you have volunteers or receive gifts.


Last modified: 13 Nov 2015QC 47351