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.

For New South Wales information please click below

Fund raising requirements

States and territories also have their own laws regulating the fundraising activities of non-profit organisations.

For more information about fundraising requirements, see State/territory and local government regulations.