Norfolk Island tax and super

On 1 July 2016, Australia’s tax and superannuation (super) laws came into effect for residents of Norfolk Island.

Some of Norfolk Island’s tax and super obligations differ to those that apply to mainland Australia, including:

• Goods and services tax (GST), luxury car tax, wine equalisation tax (WET) and fuel tax credits don’t apply to transactions on Norfolk Island.
• An Australian business number (ABN) isn’t required – although businesses may want to get one to make it easier to deal with us online.
• The ‘No ABN’ withholding rules don’t apply – Norfolk Island businesses don't need to withhold tax from payments to other Norfolk Island businesses that don't provide an ABN.
• Transitional rates of super guarantee (SG) apply to Norfolk Island, starting at 1% and increasing by 1% each year over a 12-year period.
• Capital gains tax (CGT) won’t apply to Norfolk Island assets held by Norfolk Island residents before 24 October 2015.

The information here is designed to assist Norfolk Island residents with their tax and super questions. You can also contact us for further help.

Find out about:

• Contact details if you are from Norfolk Island
• Tax for individuals
• Tax for businesses
• Not-for-profit organisations
• Super for individuals
• Super for employers