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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.

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    We collect gaming and wagering taxes.

  • Health insurance levy

    For businesses that provide health benefits to contributors.

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    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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In this section
  1. New business
  2. Growing business
  3. Large business

Growing business

If you’re a growing business, you should be registered for payroll tax and be familiar with the common payroll taxable items including wages, superannuation, bonuses, directors’ fees, allowances and termination payments.

As your business grows, you should regularly check that you’re still meeting your obligations. A few things to remember:

Grouping

If your business becomes part of a group, you should let us know. A group can exist if there is common control, common ownership or common employees with another business. There are rules that decide if a business is grouped with another business.

Find out more about grouping.

Contractors

Payments made to contractors are liable for payroll tax unless you can show that an exemption applies. Contractor exemptions cannot apply to a common law employee or if there’s an employment agency contract. Check the status of your employee with the Revenue Ruling PTA 038.

Find out more about contractors.

Shares and options

If some or all of your wages are paid as part of an employee share scheme, you should include these in your payroll tax returns.

Find out more about shares and options.

Third party payments

As your business grows, wages may get paid in various forms of third party direct and indirect payments. Wages are liable for payroll tax even if they’re paid:

  • to a person other than the employee or director
  • by a person other than the employer
  • by a person other than the employer to a person other than the employee or director.

Employment agents

Under an employment agency contract, an employment agent obtains the services of a worker for a client. All of the payments made by the employment agency for the services of the worker are deemed to be wages on which payroll tax is payable.

Find out more about employment agencies.

To help you further, read some of our case studies for grouping, contractors, shares and options, third party payments and employment agents.

Lodging your returns

If you registered for payroll tax on an annual basis, check to see if you need to update it.

If your estimated tax payable in a financial year is:

  • $20,000 or less, you can pay annually
  • more than $20,000, you must pay monthly.

Rebates

Apprentice and trainee wages

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

However, you can claim a payroll tax rebate on wages paid to approved apprentices and new entrant trainees who are recognised by Training Services NSW.

Read more about the apprentice and trainee rebate.

Contact

If you have a question about payroll tax and can’t find the answer on this website, contact us.

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