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
Our compliance program focuses on individual transactions and electronic duties returns (EDR) clients who assess documents on behalf of customers.
Initiatives include:
Common errors for duties include:
Case study: surcharge purchaser duty – temporary resident The contract to purchase a home was signed on 14 October 2016. The buyer was granted a student guardian visa on 1 January 2016 and remains on this visa today. The visa expires on 1 January 2020. The buyer has lived in Australia since 1 July 2015 and has not left the country since. The buyer is liable for surcharge purchaser duty, because they hold a temporary visa and their continued presence in Australia is subject to a limitation imposed by law. We were not satisfied that the buyer was ordinarily a resident in Australia at the contract date, so we issued a notice of assessment for surcharge purchaser duty, plus interest and penalties. |