• State and territory taxes

    Taxes and duties levied by state and territory governments include:

    • stamp duty
    • payroll tax
    • land tax.

    These taxes and duties vary between states and territories. You need to ask your local state/territory revenue office about them and not us (the ATO) – contact details are provided.

    States and territories also have their own laws regulating the fundraising activities of not-for-profit (NFP) organisations.

    See also:

    State/territory and local government regulations

    Stamp duty

    Stamp duty – also known as ‘duty’ in some states – is a tax on written documents ('instruments') and certain transactions, including

    • motor vehicle registrations and transfers
    • insurance policies
    • mortgages
    • transfers of property such as businesses, real estate and certain shares.

    The types of instruments that are subject to duty vary between the states and territories. The rate of duty varies according to the type and value of the transaction involved and may not be charged on all transactions listed above in every jurisdiction. Depending on the nature of the transaction, certain concessions and exemptions may be available.

    Payroll tax

    Payroll tax is levied by state and territory governments on the wages paid by employers. Employers are liable for payroll tax when their total Australian wages exceed the tax-free threshold. Tax-free thresholds vary between states and territories.

    Don't confuse payroll tax with the pay as you go (PAYG) withholding system. Payroll tax is payable to the state/territory by an employer, based on the total wages paid to all employees. Wages include salary, allowances, superannuation contributions, fringe benefits, shares and options and certain contractor payments.

    Under the PAYG withholding system, amounts are generally withheld from payments made to an individual and sent to us to offset the individuals' end-of-year income tax liability.

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

    See also:

    Land tax

    Land tax is imposed in all states and the ACT but not in the Northern Territory. It is a tax levied on landowners – except in the ACT where it applies to all residential properties that are rented or are owned by a trust or corporation.

    Land owned and used by certain NFP organisations may be exempt from land tax. These organisations generally include NFP societies, clubs and associations, religious institutions, public benevolent institutions and charitable institutions.

    Concessional rates of tax may be applied if land is used as a person’s principal place of residence, primary production land or land used by a club for sporting purposes.

    Contact details

    Each state and territory has its own department responsible for the administration of their various taxes and duties. For more information contact your local state or territory government authority.

    Australian Capital Territory
    Authority: ACT Revenue Office
    Website: revenue.act.gov.auExternal Link
    Phone: (02) 6207 0028
    Fax: (02) 6207 0026
    Email: AdviceandAssessments@act.gov.auExternal Link
    Write: GPO Box 293 CIVIC SQUARE ACT 2608

    South Australia
    Authority: RevenueSA
    Website: revenuesa.sa.gov.auExternal Link
    Phone: (08) 8226 3750
    Fax: (08) 8226 3737
    Email: revenuesa@sa.gov.auExternal Link
    Write: GPO Box 1353 ADELAIDE SA 5001

    New South Wales
    Authority: Office of State Revenue
    Website: osr.nsw.gov.auExternal Link
    Phone: (02) 9689 6200
    Email: service@osr.nsw.gov.auExternal Link
    Write: GPO Box 4042 SYDNEY NSW 2001

    Authority: State Revenue Office
    Website: sro.tas.gov.auExternal Link
    Phone: (03) 6166 4400
    Fax: (03) 6234 3357
    Email: taxhelp@treasury.tas.gov.auExternal Link
    Write: GPO Box 1374 HOBART TAS 7001

    Northern Territory
    Authority: Territory Revenue Office
    Website: revenue.nt.gov.auExternal Link
    Phone: 1300 305 353
    Fax: (08) 8999 5577
    Email: ntrevenue@nt.gov.auExternal Link
    Write: GPO Box 154 DARWIN NT 0801

    Authority: State Revenue Office Victoria
    Website: sro.vic.gov.auExternal Link
    Phone: 132 161
    Fax: (03) 9628 6222
    Email: sro@sro.vic.gov.auExternal Link
    Write: GPO Box 1641 MELBOURNE VIC 3001

    Authority: Office of State Revenue
    Website: osr.qld.gov.auExternal Link
    Phone: 1300 300 734
    Write: GPO Box 2593 BRISBANE QLD 4001

    Western Australia
    Authority: Office of State Revenue
    Website: finance.wa.gov.auExternal Link
    Phone: (08) 9262 1400
    Web enquiry: osr.wa.gov.au/generalenquiryExternal Link
    Write: GPO Box T1600 PERTH WA 6845

    Last modified: 20 Jul 2015QC 16981