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Taxes, duties, levies and royalties
  • About

    How to meet your obligations and make payments.

  • Land tax

    Paying tax on property you own.

  • Payroll tax

    Calculate and lodge tax on the wages paid by your business.

  • Transfer duty

    Calculate and pay transfer (stamp) duty on purchases.

  • Royalties

    We collect and audit mineral resources royalties.

  • Gaming and wagering

    We collect gaming and wagering taxes.

  • Health insurance levy

    For businesses that provide health benefits to contributors.

  • Insurance duty

    Providers of general and life insurance pay a duty.

  • Parking space levy

    Aims to reduce traffic congestion in Sydney's busiest areas.

  • Foreign buyers and land owners

    Surcharge fees that apply to residential land.

  • Motor vehicle duty

    Duty applies to some vehicle registrations and transfers.

  • Passenger service levy

    Applies to authorised taxi and booking service providers.

  • Emergency services levy

    We collect funds to support emergency services in NSW.

  • Income tax equivalent regime

    How government and the private sector compete

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  • Point of consumption tax
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In this section
  1. Register
  2. Calculate
  3. Lodge your return
  4. Make a payment

Make a payment

You must lodge a return for the point of consumption tax and pay within 21 days after the end of each month.

Payment options

Payment information will be provided to you when you submit your returns.

Your payment reference will change with each return.

Pay online now

  • Pay online now

BPAY

Contact your bank or financial institution to pay by BPAY.

Include the biller code and reference number, which you'll find on your lodgement confirmation.

Electronic funds transfer (EFT)

Revenue NSW account nameOSR EPS Tax Remitting Account
BSB032 001
Account no205 573
Account Holder Address132 Marsden Street, Parramatta NSW 2150
SWIFT CodeWPACAU2S
BankWestpac, 275 Kent Street, Sydney NSW 2000, Australia
Lodgement referenceReference number provided on your lodgement confirmation

Credit card

  • A 0.4 per cent card payment fee is automatically applied to all payments made with a credit card.
  • All credit card payments are made through a secure Westpac link.
  • We accept payments up to $200,000.

Late payment

Interest and penalty tax may be applied where payment is not received by the due date.

Interest on tax will accrue on any unpaid tax from the day after the payment was due until payment is received in full.

Refunds

If you overpaid tax in a financial year:

  • your refund will be calculated when you submit your annual reconciliation
  • any overpaid tax will be paid to you electronically.

If you've made an error in your monthly return that affects your liability, we'll reassess your liability before issuing a refund.

Send your request for a reassessment by emailing us with the following information:

  • your client ID
  • the return period
  • the correct return amount
  • the reason for the overpaid tax.

More information

For more information about point of consumption tax, contact us or Liquor and Gaming NSW.

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