How to meet your obligations and make payments.
Paying tax on property you own.
Calculate and lodge tax on the wages paid by your business.
Calculate and pay transfer (stamp) duty on purchases.
We collect and audit mineral resources royalties.
We collect gaming and wagering taxes.
For businesses that provide health benefits to contributors.
Providers of general and life insurance pay a duty.
Aims to reduce traffic congestion in Sydney's busiest areas.
Surcharge fees that apply to residential land.
Duty applies to some vehicle registrations and transfers.
Applies to authorised taxi and booking service providers.
We collect funds to support emergency services in NSW.
How government and the private sector compete
You must register for insurance duty (PDF, 303 KB) if you're:
You can also apply for registration if you're an insurance intermediary, such as a broker, agent or other party.
Overseas insurers don't need to register.
In certain circumstances, we can cancel your registration. See section 250 of the Duties Act 1997.
If you change your business name or need to update your contact details, complete the online form.
Returns are due on the 21st of each month for premiums received in the previous month.
If duty isn't payable every month, send an email, asking to lodge insurance duty on an occasional basis.
If you must lodge monthly and the liability for a month is nil, lodge a nil return
If you’ve made an error with your lodgement, contact us to explain what''s happened.
Lodge your annual return online.
You must include all premiums received in the previous month for type A and type B insurance.
You must include:
When making your calculations:
A policy of insurance may contain life insurance and different types of general insurance, as well as exempt insurance.
In these cases, the premiums relating to each insurance type must be separated and have the correct rate of duty applied, because different rates of duty apply to different types of insurance.
When calculating duty, general insurers must apportion all premiums paid on insurances that relate to
Revenue Ruling DUT 038, Insurance Duty - Apportionment of Premiums Between Australian Jurisdictions, sets out the Insurance Apportionment Schedule.
Interest and penalties apply when duty isn't paid on time. If you can't pay in full by the due date, contact us.
If you’re dissatisfied with an assessment or decision we’ve made, lodge an objection or request a reassessment.
Insurance duty is payable on or before the 21st day of each month by:
Insurance duty is payable on or before the 21st day of each month by
The insured person must pay insurance duty on any policies taken out with an overseas insurer that relates to
Contact your bank or financial institution if you need information on how to use BPAY or electronic funds transfers (EFT).
Include the biller code and reference number printed on your remittance slip/letter.
| BSB | 032 001 |
| Account no | 205 573 |
| Account name | OSR EPS Tax Remitting Account |
| SWIFT Code | WPACAU2S |
| Lodgement reference | Electronic payment code (from your remittance slip/letter) |
| Bank name | Westpac |
| Address | Level 3, 275 Kent Street, Sydney NSW 2000, Australia |
| SWIFT Code | WPACAU2S |
| Account Holder Address | 132 Marsden Street, Parramatta NSW 2150 |
| BSB | 032 001 |
| Account no | 205 573 |
| Account name | OSR EPS Tax Remitting Account |
| Lodgement reference | Electronic payment code (from your remittance slip/letter) |
Payment can be made by cheque or money order.
| Make your cheque or money order payable to | Chief Commissioner of State Revenue |
| Write on the back of your cheque or money order | Your name or business name and client ID |
| Address | Revenue NSW GPO Box 4042 SYDNEY NSW 2001 |