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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

  • Home
  • Taxes, duties, levies and royalties
  • Land tax
  • Assessment
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In this section
  1. Pay your land tax
  2. Register
  3. Assessment
  4. Clearance certificates
  5. Exemptions and concessions
  6. Trusts
  7. Surcharge land tax
  8. Compliance

Assessment

How land tax is assessed for different types of owners

You are considered a landowner and may be liable to pay land tax if you are a

  • individual/sole owner
  • joint owner
  • company – whether solely or as a part of a group of related companies
  • owners of company title units
  • trustee of any trust
  • beneficiary of a trust (which is not a special trust)
  • unit trust holder (in some instances)
  • society or organisation whose land is not exempt from land tax
  • trustee of a superannuation fund
  • certain lessee of crown or local council land.

Individuals

You are assessed based on the total land value of all your interests in land, whether you own them as an individual or as a joint owner.

For example, if you have a 50% interest in jointly owned land, your individual tax assessment will include 50% of that land plus 100% of any land you own individually.

You will receive separate assessment notices for any jointly owned land.

Companies and organisations

A company is assessed in the same way as an individual unless it is related to another company.

Trusts

A trustee is assessed in the same way as an individual unless it is a special trust.

Unpaid tax from a previous owner

Before you complete the purchase of a property, or finalise any financial arrangements, you should check if there is land tax owing on that land. You can check by applying for a clearance certificate through a client service provider.

Once you have a clearance certificate you won’t be liable for the previous owner’s land tax.

Objections and reviews

You can lodge an objection or request a reassessment if you’re dissatisfied with an assessment or decision we’ve made.

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    Clearance certificates

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