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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.

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

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    Calculate and pay transfer (stamp) duty on purchases.

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    We collect and audit mineral resources royalties.

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    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.

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    How government and the private sector compete

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  • Health insurance levy
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In this section
  1. Rates and calculation
  2. State ambulance insurance plan
  3. Help getting it right

Health insurance levy

You must pay the health insurance levy if you carry on the business of providing health benefits to contributors who are permanent residents in NSW.

This applies only if you’re:

  • using premises in NSW or
  • using the services of an agent in NSW for purposes relating to the enrolment of contributors to a health benefits fund or the payment of benefits.

The benefits are for hospital accommodation, and for surgical, therapeutic or other medical or health treatment, service or procedure in hospitals.

Register and pay

To register for the health insurance levy, you must:

  • download and complete a health insurance and state ambulance insurance plan registration form PDF, 236.14 KB and then
  • lodge returns and pay the levy on or before the 15th day of each month.

If you do not pay the levy on time, interest and penalty will apply.

Compliance

We conduct audits to ensure compliance with the Health Insurance Levies Act 1982 and the Taxation Administration Act 1996.

More information

If you have questions about the health insurance levy, contact us.

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