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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.

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    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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  • Trusts
  • Special trusts
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Special trusts

A special trust doesn’t receive the land tax threshold.

They’re taxed at a flat rate of 1.6 per cent for amounts up to the premium land tax threshold, then at 2 per cent.

A special trust is when a trustee, not the beneficiaries, is the only person who meets the definition of an owner for land tax purposes.

A special trust must meet one of the following trust definitions (as per Section 3A of the Land Tax Management Act 1965):

  • most family trusts
  • discretionary trusts (see Revenue ruling: Surcharge land tax and duty - discretionary trusts and Commissioner's practice note: Foreign surcharges and discretionary trusts)
  • most unit trusts
  • some trusts created by a will.
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