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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.

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    Calculate and lodge tax on the wages paid by your business.

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    Calculate and pay transfer (stamp) duty on purchases.

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    We collect and audit mineral resources royalties.

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    We collect gaming and wagering taxes.

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    For businesses that provide health benefits to contributors.

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    Providers of general and life insurance pay a duty.

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    Aims to reduce traffic congestion in Sydney's busiest areas.

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    Surcharge fees that apply to residential land.

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    Duty applies to some vehicle registrations and transfers.

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    Applies to authorised taxi and booking service providers.

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    We collect funds to support emergency services in NSW.

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    How government and the private sector compete

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In this section
  1. Jobs action plan
  2. Payroll tax exemptions

Rebates and exemptions

Jobs Action Plan

The Jobs Action Plan gives businesses an incentive to employ new workers and expand their business in NSW.

  • Under the plan, eligible businesses that increase the number of NSW full-time equivalent (FTE) employees will receive a payroll tax rebate for every additional employee employed in a new job.
  • The rebate is available for eligible jobs starting on or after 1 July 2011, and before 1 July 2019.
  • To qualify for the rebate, you must be registered as an employer and paying payroll tax in NSW.
  • The rebate for each new job is up to $6,000.

Apprentice and trainees

All wages (including superannuation, allowances and fringe benefits) paid to apprentices and new entrant trainees are liable for payroll tax purposes and must be included in your returns.

You can claim a payroll tax rebate on wages paid to approved apprentices and new entrant trainees recognised by the NSW Department of Industry (DOI).

Payroll tax exemptions

Certain wages paid to your employees may be exempt from payroll tax if they meet specific requirements.

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