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
Surcharge land tax does not apply to commercial land, however some commercial businesses provide a form of housing on residential land.
From 2017, certain residential premises are exempt from surcharge purchaser duty and surcharge land tax.
Revenue Ruling G 011 clarifies where the surcharge will not apply to residential premises. The ruling identifies the following commercial premises as not being liable for surcharge:
It is important to refer to the ruling for information on the features that must be present to meet the requirements.
Consideration of other categories of premises may be made on a case by case basis.
To apply for an assessment or reassessment, you must make a submission outlining the relevant grounds and provide supporting documents.
Over-payments will be made via Electronic Funds Transfer (EFT). Eligible applicants will be contacted with further information on how to proceed once their matter has been reviewed.
If you're applying for assessment, include the following documents with our submission for surcharge purchaser duty:
If you're applying for a reassessment, your submission for surcharge purchaser duty will also need to include:
The supporting documents you may need to provide when you apply for an exemption or concession under Revenue Ruling No. G 011 are detailed below.