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State and territory requirements

Last updated 3 December 2018

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

  • stamp duty (or duty in Queensland and Victoria)
  • payroll tax
  • land tax.

Each state and territory has its own laws for these taxes – administered by its revenue office.

Enquiries about state and territory taxes should be directed to your local state or territory government authority – not us.

States and territories also have their own laws regulating the fundraising activities of NFP organisations. The types of activities that are regulated include bingo, raffles and doorknock appeals.

As each state and territory has its own laws for these activities, you should direct any enquiries about state and territory regulations to the relevant authority in your area.

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