Taxes & Duties

Welcome to Taxes & Duties.

Gaming machine tax

Gaming machine tax is paid on the profits of gaming machines by clubs and hotels. We collect gaming tax on behalf of...

Health insurance levy

The health insurance levy is paid by an organisation that carries on the business in New South Wales (NSW) of providing...

Insurance duty

Duty is payable when: the premium or instalment is received by the insurer or an account of the insurer is credited...

Land tax

Land tax is applied to the value of any property you own or jointly own that is above the land tax threshold.

Landholder duty

Landholder duty is duty paid on the acquisition, by a natural person, of a significant interest in a landholder.

Photo of a single storied bring house with a double garage on left, front door in centre, and window on right, with a paved driveway leading to garage on left, neat mowed lawn with a letterbox on the right, and a clear cloudless sky above.

A surcharge of 0.75 per cent is to be paid from the 2017 land tax year on residential land owned by foreign persons.

Lease duty

Duty on a Lease was abolished as of 1 January 2008.  However, the following instruments relating to a lease are liable...

Managed investment schemes

Managed investment schemes attract duty for certain instruments and transfers. A managed investment scheme under the...

Mortgage

Mortgage duty is duty charged on an amount secured by a mortgage. The amount secured by a mortgage is the amount...

Motor vehicle duty

You need to pay duty on a motor vehicle when; it is new and is being registered for the first time...

Parking space levy

The parking space levy is a levy on parking spaces within a leviable district. The levy applies to any non-residential...

Partnership interests

Duty is payable on the following transactions: on the transfer of a partnership interest from one partner to another...

Payroll tax

Payroll tax is applied to a business’s New South Wales (NSW) wages that exceed the payroll tax threshold.

State ambulance insurance plan

The State Ambulance Insurance Plan provides ambulance services to contributors who pay a fee to be part of the plan.

Surcharge Purchaser Duty

A 4 per cent surcharge purchaser duty on the purchase of residential real estate by foreign persons.

Transfer of land or business duty

Transfer of land or business duty is applied on a sale or transfer of land...

Transfer of shares or units duty

Duty is charged on the transfer of non-listed shares in a New South Wales (NSW) company or units in a unit trust scheme.

Abolished taxes and duties

Insurance protection tax is abolished from 1 July 2011. Duty on mortgages for the purpose of investment housing...

Last updated: 22 December 2015