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
If an employee or director provides services to a business, all payments for that service are liable for payroll tax, regardless of who makes or receives the payments.
Wages that your business pays to an employee or a director for services provided to your business must be included in your returns, even if they're paid:
Payments for services can include consultancy fees paid to or received by a third party.
A general manager receives:
The total amount of $160,000 in gross wages must be declared for payroll tax.
A director is paid $75,000 a year in wages and superannuation. They also receive:
The total amount of $375,000 must be declared for payroll tax.
Use payroll tax assist to help you meet your payroll tax obligations. It'll show you what wages are taxable.
For more information about third party payments, read our common errors and case studies pages.