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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.

  • 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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In this section
  1. Exemptions and concessions
  2. Make a payment

Make a payment

Duty must be paid by the person who made an acquisition within 3 months of the acquisition.

If the acquisition is as a result of the combined interests of other people or companies which are related or associated, each person is jointly and severally liable for payment of the duty.

Where an interest in a landholder is acquired or held by a bare trustee for another person, the interest is taken to have been acquired by the ultimate beneficial owner.

The ultimate beneficial owner must pay the duty on a relevant acquisition made as a result of combining all interests held by the ultimate beneficial owner or associated person.

Failure to pay duty on time will result in the imposition of interest. Penalty tax may also be applied.

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    Exemptions and concessions
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