State and territory taxes
Taxes and duties that may be levied by state and territory governments include:
- stamp duty (or duty in the Australian Capital Territory, New South Wales, Queensland, Tasmania, Victoria and Western Australia)
- payroll tax
- land tax.
As the requirements for these taxes and duties vary between states and territories, organisations should seek clarification from their local state/territory revenue office. Enquiries about state and territory taxes should not be directed to the ATO.