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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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In this section
  1. Tax equivalent regime
  2. National tax equivalent regime

Income tax equivalents

Government businesses aren't subject to federal income tax.

The Tax Equivalent Regime (TER) ensures competitive neutrality between government businesses and competitors in the private sector.

The TER is part of the Commercial Policy Framework, which outlines the obligations of certain government businesses to pay income tax equivalents.

Quarterly payments are an approximation of the payments that would be made if the business was privately owned. It applies to government businesses that don't fall under the National Tax Equivalent Regime (NTER).

NTER is for larger government businesses and other enterprises, where competitive neutrality issues arise.

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