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State Tax

Payroll Tax

Payroll tax is a self-assessed state and territory based tax, assessed on wages paid or payable to employees, when the total amount of wage of an employer is above the threshold.

For general payroll tax purposes, wages include:

  • Salaries
  • Allowances
  • Director's fees
  • Superannuation
  • Grossed-up value of fringe benefits.

Generally, following organisations are exempt from payroll tax:

  • Religious or public benevolent institutions
  • Public or not-profit hospitals
  • Non-government, non-profit schools or colleges providing education at or below the secondary level of education
  • Municipal councils
  • Charitable organisations
    • Note: As payroll tax is a state and territory-based tax, employer’s liability to this tax will vary between states.

      Land Tax

      Land tax is imposed in all states and the Australian Capital Territory (ACT) but not in the Northern Territory, it is a tax levied on landowners. Generally, land owned and used by certain Not for Profit (NFP) organisations may be exempt from land tax. These organisations include NFP societies, clubs and associations, religious institutions, public benevolent institutions and charitable institutions.

      Concessional rates of land tax might be available if land is used for blow purposes:

      • A person’s principal place of residence
      • Primary production land
      • Land used by a club for sporting purposes.
        • Stamp duty

          Stamp duty also known as ‘duty’ in some states is a tax imposed on certain written documents and transactions, including:

          • Motor vehicle registrations and transfers
          • Insurance policies
          • Leases
          • Mortgages
          • Hire purchase agreements
          • Property transfers (e.g. transfer of businesses, real estate, and particular shares)

          The stamp duty rate varies according to types and value of transactions and types of documents. Depending on the nature of the transaction, certain concessions and exemptions may be available.

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