Australia's Future Tax System

Architecture of Australia's tax and transfer system

2.11 Additional tax and transfer tables (continued)

Table 2.18: Interstate comparison of taxes, 2008‑09

TAX NSW VIC QLD WA SA TAS NT ACT
PAYROLL TAX
Basic Flat Rate

6.00% (5.75% from 1 January 2009, 5.65% from 1 January 2010 and 5.5% from 1 January 2011)

4.95%

4.75%

5.50%

5.0% (4.95% from 1 July 2009)

6.10%

5.9%

6.85%

Method of calculation of tax

Single marginal rate.

Single marginal rate.

Deduction System.

Single marginal rate.

Single marginal rate.

Single marginal rate.

Single marginal rate.

Single marginal rate.

Tax Scale and Small Business Concession

First $623,000 exempt.

From 1 July 2008: Threshold will be indexed annually from 1 July each year.

Employer superannuation contributions included in the tax base.

Employment termination payments and the grossed up value of fringe benefits included in the tax base from 1 July 2002.

Termination payments to non-executive directors and share plans and share options included in the tax base from 1 July 2003.

NSW and Victoria have implemented identical Payroll Tax Acts from 1 July 2007. Differences in the Acts appear in Schedules 1,2 and 3 due to 2007‑08 NSW Budget announcement changes to thresholds and rates and references to State based legislation. From 1 July 2008, Tasmania introduced a new Payroll Tax Act based on the NSW/VIC Act.

First $550,000 exempt.

Employer superannuation contributions included in the tax base.

Eligible termination payments and the grossed up value of fringe benefits included in the tax base from 1 July 2001.

From 1 January 2005, employment agencies are liable for payroll tax for their on-hired workers.

An exemption from payroll tax applies to wages paid in respect of workers on-hired to a client that is exempt under section 10 of the Pay-roll Tax Act 1971.

First $1,000,000 exempt.

For payrolls $1,000,000 up to $5,000,000, deduction of $1,000,000 reducing by $1 for every $4 payroll exceeds $1,000,000.

No deduction for payrolls of $5,000,000 or more.

Employer superannuation contributions included in the tax base.

Eligible termination payments (not including death benefit eligible termination payments) and the grossed up value of fringe benefits included in the tax base from 1 July 2002.

First $750,000 exempt.

Employer superannuation contributions included in the tax base.

Eligible termination payments included in the tax base from 1 July 2003.

Grossed up value of fringe benefits included in the tax base from 1 January 2002.

First $552,000 exempt.

(Threshold $600,000 from 1 July 2009.)

Employer superannuation contributions included in the tax base.

Eligible termination payments (as defined for income tax purposes) and the grossed up value of fringe benefits included in the tax base from 1 July 2002.

First $1,010,000 exempt.

Employer superannuation contribution included in the tax base.

Eligible termination payments and the grossed-up value of fringe benefits included in the tax base from 1 July 2003.

First $1,250,000 exempt.

Employer superannuation contribution included in the tax base.

Eligible termination payments included in the tax base from 1 July 2002.

Grossed up value (type 2 grossed-up rate) of fringe benefits included in the tax base from 1 July 2002.

From 1 July 2008 the NT Payroll Tax Act is harmonised with every other State and Territory in relation to the following areas: lodgement and payment dates, motor vehicle allowances, accommodation allowances, a range of fringe benefits, work performed in another country, superannuation contributions, employee share acquisition scheme and grouping of employers.

First $1,500,000 exempt.

Employer superannuation contributions included in the tax base.

Eligible termination payments and the grossed up (Type 2 factor) value of fringe benefits included in the tax base.

From 1 July 2005 eligible maternity, adoption and/or primary carer leave is exempt.

From 1 July 2005 tax base includes employer contributions to employee share schemes, and eligible termination payments.

From 1 July 2008, employee share schemes are only taxable if the corporation is registered in the ACT.

Commencing on 1 June 2006 approved not‑for‑profit Group Training Organisations are exempt from paying payroll tax on the wages of trainees and apprentices for the full term of an approved training contract, which can be up to four years.

Reference Period: Receipts relate to the previous month's payroll. The July return includes an annual reconciliation. Receipts relate to the previous month's payroll. Receipts relate to the previous return period's payroll (usually monthly). Receipts relate to the previous month's payroll, including superannuation and non-remote fringe benefits. Receipts relate to the previous month's payroll. Receipts relate to the previous month's payroll. Receipts relate to the previous month's payroll. Receipts relate to the previous month's payroll. The June return, payable in July, includes an annual adjustment.

 

TAX NSW VIC QLD WA SA TAS NT ACT
TAXES ON FINANCIAL TRANSACTIONS
Transfer Duty

(Also known as Contracts & Conveyances Duty)

Marginal rates are applied per $100 or part of the excess above the lower limit of the range unless explicitly specified.

Rate for the highest value range is underlined.

General Rates For Non-Residential Property

$0-$14,000: 1.25% (min $2)

$14,001-$30,000:

$175+1.50%

$30,001-$80,000:

$415+1.75%

$80,001-$300,000:

$1,290+3.50%

$300,001-$1,000,000:

$8,990+4.50%

Over $1,000,000:

$40,490 + 5.50%

From 1 June 2004

For Residential Property

$0-$14,000: 1.25% (min $2)

$14,001-$30,000:

$175+1.50%

$30,001-$80,000:

$415+1.75%

$80,001-$300,000:

$1,290+3.50%

$300,001-$1,000,000:

$8,990+4.50%

$1,000,000-$3,000,000:

$40,490 + 5.50%

Over $3,000,000:

$150,490 + 7.00%

Liability includes contents of buildings.

Various exemptions are available.

Non-Real Business Property:

Transfer duty on non land (non-real property) business conveyances to be abolished from 1 January 2011.

General duty rates

$0-$25,000: 1.40%

$25,001-$130,000:

$350 + 2.40%

$130,001-$960,000:

$2,870 + 6.00%

Over $960,000: 5.50% of total value.

Duty rates for principal place of residence purchases

$0-$25,000: 1.40%

$25,001-$130,000:

$350 + 2.40%

$130,001-$440,000:

$2,870 + 5.00%

$440,001-$550,000:

$18,370 + 6.00%

$550,001-$960,000:

$28,070 + 6.00%

Over $960,000: 5.50% of total value.

 

$0-$5,000: Nil

$5,001-$75,000:

1.50%

$75,001-$540,000:

$1,050+3.50%

$540,001-$980,000:

$17,325+4.50%

Over $980,000:

$37,125+5.25%

Transfer duty on core business assets to be 50% abolished on 1 January 2010 and fully abolished on 1 January 2011.

General duty rates

$0-$80,000: 1.90%

$80,001-$100,000:

$1,520+2.85%

$100,001-$250,000:

$2,090+3.80%

$250,001-$500,000:

$7,790+4.75%

Over $500,000:

$19,665+5.15%

Duty rates for principal place of residence purchases

$0 — $120,000:

1.90%

$120,000 — $150,000: $2,280 + 2.85%

$150,000 — $360,000:

$3,135 + 3.80%

$360,000 — $725,000: $11,115 + 4.75%

Over $725,000:

$28,453 + 5.15%

Duty on non-real business property will be abolished from 1 July 2010.

$0-$12,000: 1.00%

$12,001-$30,000:

$120+2.00%

$30,001-$50,000:

$480+3.00%

$50,001-$100,000:

$1,080+3.50%

$100,001-$200,000:

$2,830+4.00%

$200,001-$250,000:

$6,830+4.25%

$250,001-$300,000:

$8,955+4.75%

$300,001-$500,000:

$11,330+5.00%

Over $500,000:

$21,330+5.50%

From 1 July 2009

Stamp duty rates halved for non-real property transfers.

From 1 July 2010

Stamp duty abolished for non-real property transfers.

$0-$1,300: $20

$1,301-$10,000:

1.50%

$10,001-$30,000:

$150+2.00%

$30,001-$75,000:

$550+2.50%

$75,001-$150,000:

$1,675+3.00%

$150,001-$225,000:

$3,925+3.50%

Over $225,000:

$6,550+4.00%

Non-Real Business Property

Conveyance duty on non‑real-property business conveyances to be abolished from 1 July 2008.

$0-$525,000:

Duty calculated by the formula:

D=(0.06571441V2)+15V

Where D = duty payable in $

V = (total value/1000)

Over $525,000:

4.95% of total value.

Non-Real Business Property

Conveyance duty on non-real property business conveyances to be abolished from 1 July 2009

Stamp duty is payable at conveyance rates for certain lease and franchise transactions that are similar to conveyances of dutiable property, including the conveyance of a lease or franchise and the grant of a lease where a premium is paid.

$0-$100,000:

$20 or $2.00 per $100 whichever is greater.

$100,001-$200,000:

$2,000+$3.50 per $100 or part thereof.

$200,001-$300,000:

$5,500+$4.00 per $100 or part thereof.

$300,001-$500,000:

$9,500+$5.50 per $100 or part thereof.

$500,001-$1,000,000:

$20,500+$5.75 per $100 or part thereof.

Over $1,000,000:

$49,250+$6.75 per $100 or part thereof.

Non-Real Business Property

Commencing 1 July 2006, duty will no longer be chargeable on transfers and transactions involving the goodwill of a business, intellectual property and a statutory licence or permission under Commonwealth and Territory law.

Up to 30 June 2006: If the value of business assets is $1m or more then the duty rate is

$6,000 + $5.50 per $100 or part thereof over $1m.

Up to 30 June 2006: If the value of business assets is less than $1m, then the rate of duty is $0.60 per $100 or part thereof.

Gaming Machine Surcharge        

Effective from 28 November 2002:

Gaming Machine Surcharge applies to the transfer of ownership of a gaming business.

Surcharge rate:

5% of annual net gambling revenue of the gaming venue.

     
Reference Period:

Payments are due within 3 months of when a transfer of dutiable property occurs or within 3 months of execution of an instrument transferring dutiable property.

Payments are due within 3 months of execution of instrument.

Payments are generally due within 30 days of the date of assessment.

Documents to be lodged within 3 months of execution and payment required within 3 months of the issue of the assessment notice.

Payments due within 2 months of execution of instrument.

Payments due within 3 months after the liability to pay the duty arises.

Payments due within 60 days of instrument being executed, except for eligible conditional agreements where payment is due from the earliest of:

a) 60 days upon which all relevant conditions are satisfied;

b) 60 days from date conveyee has right to possession of property;

c) 60 days from a sub sale;

d) date specified by written notice by the Commissioner;

e) i) 24 months after execution for off the plan or subdivision agreement; or

ii) 12 months after agreement first executed.

Documents to be lodged and payment required within 90 days of the liability arising.

 

TAX NSW VIC QLD WA SA TAS NT ACT
HOME PURCHASE ASSISTANCE

(This assistance is generally in addition to the $7,000 grant available under the First Home Owners Grant Scheme (FHOGS) where applicable.)

First Home Plus Scheme

(Effective after midnight on 3 April 2004)

For first homes

Up to $500,000: Nil

$500,001-$600,000: 22.49% less $112,450

For vacant land

Up to $300,000: Nil

$300,001-$450,000: 10.49% less $31,470.

Full tax rates apply above the upper threshold.

First Home Plus One Scheme

(Effective from 1 May 2007)

First home buyers purchasing a home in conjunction with equity partners who take 50% or less interest will be eligible for proportional transfer duty concessions under First Home Plus One.

For Concession Card Holders — from 6 May 2008, full exemption for properties valued up to $330,000 and a partial exemption for properties valued between $330,000 and $440,000.

First homebuyers who qualify for the $7,000 First Home Owner Grant, will qualify for a $3,000 First Home Bonus (subject to a price cap of $500,000).

The value of the Bonus increases to $5,000 for purchases of newly constructed homes in Melbourne and $8,000 for purchases of newly constructed home purchases in Regional Victoria until 30 June 2009. The $3,000 and $5,000 Bonuses apply to eligible transactions made on or after 1 January 2007, while the $8,000 Bonus applies to eligible transactions made on or after 6 May 2008.

Principal Place of Residence Concession

From 6 May 2008, the 6 per cent marginal tax rate was reduced to 5 per cent for home purchases valued between $130,000 and $440,000. In addition, purchases of homes valued between $440,000 and $550,000 will receive a $3,100 flat reduction in duty.

Eligible first home buyers are able to receive both the First Home Bonus and the principal place of residence (PPR) stamp duty on land transfers concession.

For first homes

(Effective 1 September 2008)

In addition to the homes concession (below):

Where the unencumbered value of home is $505,000 or less — up to $8,750 rebate.

Where the unencumbered value of home is $505,001-$550,000 and consideration not less than the unencumbered value:

$8,750 rebate which reduces by $875 for every $10,000 above $505,000.

Where unencumbered value above $550,000 — no additional concession beyond home concession.

For Homes (not first)

Concessional rate of 1% for values up to $350,000 plus scheduled transfer duty on the excess.

First Home Vacant Land

Concession for the purchase of vacant land to build a first home. An exemption applies on land up to the value of $150,000 with a partial concession up to $300,000.

 

The purchaser of a small business or principal place of residence valued at less than $100,000 is entitled to a concessionary rate of duty of 1.5%. The concessional rate phases out between $100,000 and $200,000.

First home buyers whose home purchases are below $500,000 are exempt from conveyance duty.

The exemption phases out between $500,000 and $600,000.

First home buyers who buy vacant land valued at $300,000 or less are exempt from conveyance duty.

The exemption phases out between $300,000 and $400,000.

For first home contracts entered into from 5 June 2008

First homebuyers who qualify for the $7,000 First Home Owners Grant will qualify for a $4,000 first home bonus grant on properties valued up to $400,000. The grant will be phased out for first home purchases valued between $400,000 and $450,000.

A rebate of up to $1,500 is available in respect of home units in the City of Adelaide, regardless of the underlying nature of the title, but is restricted to new dwellings on allotments of 350 square metres or less.

Duty on first homes valued $120,000 or less can be paid by instalments over a two year interest free period.

From 20 May 2004, first home owners that qualify for the First Home Owner Grant Scheme (FHOGS):

In relation to the purchase of a property up to the maximum value of $350,000, will qualify for duty relief on transfer duty up to a maximum of $4,000;

or

In relation to the construction of a first home upon land purchased with a dutiable value of up to $175,000, may apply for a duty refund of $2,400.

Land owners have two years to complete the eligible transaction, either the construction of the first home on vacant land or enter into a comprehensive home building contract to have a home built on the land, from the date of agreement to purchase the land and a subsequent three months to apply for the duty refund.

All first homes (regardless of value) receive concession of duty on first $385,000.

For principal place of residence (not first home), duty is reduced by maximum of $2,500.

Home Buyers:

$20 duty for eligible home buyers where purchase price or value of property, whichever is the greater, does not exceed $333,000.

Graduated concession where value of property falls between $333,000 & 412,000— rate of duty is $19.80 for each $100 or part thereof by which value exceeds $333,000.

Land Buyers:

$20 duty for eligible home buyers where purchase price or value of land, whichever is the greater, does not exceed $185,300.

Graduated concession where value of property falls between $185,300 & $227,600— rate of duty is $15.60 for each $100 or part thereof by which value, exceeds $185,300.

Income threshold:

Gross household income less than $120,000 pa for all applicants.

The threshold increases by $3,330 pa for each dependent child to a maximum of $136,650.

Pensioner Duty Concession Scheme

Home Buyers

$20 duty for eligible home buyers where purchase price or value of property, whichever is the greater, does not exceed $412,000.

Graduated concession where value of property falls between $412,000 & $516,000 — rate of duty is $20.60 for each $100 or part thereof by which value exceeds $412,000.

Land Buyers

$20 duty for eligible home buyers where purchase price or value of land, whichever is the greater, does not exceed $185,300.

Graduated concession where value of property falls between $185,300 & $227,600— rate of duty is $15.60 for each $100 or part thereof by which value, exceeds $185,300.

Land Rent Scheme

Rent is charged at the discount rate of 2% of unimproved land value. The standard rate is 4%.

Income Threshold

Gross lessee income less than $75,000 pa for all lessees.

The threshold increases by $3,330 pa for each dependent child to a maximum of $91,650.

From 1 July 2008

To enhance the accessibility of the Home Buyer Concession Scheme, the upper property threshold for house and land purchases will be increased to the median price for those properties from 1 July 2008. The sliding scale for the concession will be adjusted to facilitate the upper threshold for the property range equalling the median price of properties based on ACT Planning and Land Authority sales data in the preceding two full quarters.

Conveyance duty on properties may also be deferred for up to 5 years for those eligible for the Home Buyers Concession Scheme.

 

TAX NSW VIC QLD WA SA TAS NT ACT
MOTOR VEHICLE REGISTRATION DUTY

(Based on the dutiable value of the vehicle being the greater of the consideration given or the market value of vehicle.)

$3.00 per $100, or part, except for

Passenger Vehicles*

$1,350+$5.00 per $100, or part, of the dutiable value of the motor vehicle in excess of $45,000.

* a vehicle:

a) with a dutiable value of not less than $45,000, and

b) that is constructed primarily for the carriage of not more than 9 occupants, including a sedan, station wagon, coupe, convertible, four wheel drive vehicle with seats and windows, two wheel drive panel van with seats and windows, three wheel car, forward control vehicle passenger vehicle, small bus (seating not more than 9 persons, including the driver), motor home, and snow vehicle,

but not including:

a motor cycle (with or without a side car), large bus (seating more than 9 persons, including a driver), hearse or invalid conveyance.

Passenger Vehicles

$0-$57,009:

$5.00 per $200 or part.

Over $57,010:

$10.00 per $200 or part.

Other Vehicles

(Including Non Passenger)

$5.00 per $200 or part.

Previously Registered Vehicles

$8.00 per $200 or part.

From 1 January 2008

1 to 4 cylinders or 2 rotors or steam vehicles: 3.0%

5 or 6 cylinders or 3 rotors: 3.5%

7 or more cylinders: 4.0%

Hybrid/Electric: 2.0%

Special vehicles (as defined)

Flat rate of $25

New and Used Heavy Vehicles

3.0%

Max duty $12,000

Other Vehicles

$0-$25,000: 2.75%

$25,001-$50,000: 2.75%-6.50%

Over $50,000: 6.50% flat.

*There is a sliding rate scale between $25,000 and $50,000.

$0-$1,000:

$1 per $100 (min $5) or part $100.

$1,001-$2,000:

$10+$2 per $100 or part $100 above $1,000.

$2,001-$3,000:

$30+$3 per $100 or part $100 above $2,000.

Over $3,000:

$60+$4 per $100 or part $100 above $3,000.

Except for commercial vehicles where the rate is:

0-$1,000:

$1 per $100 (min $5) or part $100.

$1,001-$2,000:

$10+$2 per $100 or part $100 above $1,000.

Over $2,000:

$30+ $3 per $100 or part $100 above $2,000.

Passenger vehicles

Under $600: $20.00

$600-$34,999:

$3.00 per $100 or part in excess of $600.

$35,000-$40,000:

$1,050+$11 per $100 or part in excess of $35,000.

Over $40,000:

$4.00 for each $100 or part of $100 of the value of the vehicle.

Vehicles subject to manufacturers fleet discount

$3.50 per $100

Heavy Vehicles

Under $2,000: $20.00

Over $2,000:

1 July — 30 September 2007

$3.00 per $100 or part.

1 October 2007 onward

$1.00 per $100 or part.

(as stated in 2007‑08 Budget Papers)

All Other Vehicles

Under $600: $20.00

Over $600:

$3.00 per $100 or part.

$3.00 per $100 or part.

Passenger Vehicles

Under $45,000:

$3.00 per $100 or part thereof.

$45,000 or over:

$1,350+$5 for each $100 or part thereof in excess of $45,000.

All Other Vehicles

$3.00 per $100 or part thereof.

A passenger vehicle is a vehicle that is constructed primarily for the carriage of not more than 9 occupants, including a sedan, station wagon, coupe, convertible, four wheel drive vehicle with seats and windows, two wheel drive panel van with seats and windows, three wheel car, forward control vehicle passenger vehicle, small bus (seating not more than 9 persons, including the driver), motor home, and snow vehicle,

but not including:

a motor cycle (with or without a side car), large bus (seating more than 9 persons, including a driver), hearse or invalid conveyance.

Reference Period: Duty is payable at the time the motor vehicle is first registered or transferred. Payments are due at the time of application or transfer of vehicle registration. Payments are due at the time of application to register, or transfer registration of, a vehicle. Payments are due within 14 days of exchange. Payments are due within 14 days of exchange. Duty is payable at the time the motor vehicle is registered or transferred. Payments are due within 14 days of transfer or issue. Due at time of application for registration or transfer of registration.

 

TAX NSW VIC QLD WA SA TAS NT ACT
DEBITS TAX

(Applied to accounts with cheque drawing facilities.)

Abolished 1 January 2002.

Abolished 1 July 2005.

Abolished 1 July 2005.

Abolished 1 July 2005.

Abolished 1 July 2005.

Abolished 1 July 2005.

Abolished 1 July 2005.

Abolished 1 July 2005.

ELECTRONIC BANKING DUTY
 

Not imposed.

Not imposed.

Not imposed.

Not imposed.

Not imposed.

Not imposed.

Abolished 1 July 2005.

Not imposed.

CREDIT CARD TRANSACTION DUTY
 

Not imposed.

Not imposed.

Abolished 1 August 2004.

Not imposed.

Not imposed.

Abolished 1 July 2005.

Not imposed.

Not imposed.

SHARE TRANSFER DUTY (Marketable Securities Duty)
 

On Market Transactions

Abolished.

On Market Transactions

Abolished.

On Market Transactions

Abolished.

On Market Transactions

Abolished.

On Market Transactions

Abolished.

On Market Transactions

Abolished.

On Market Transactions

Abolished.

On Market Transactions

Abolished.

Unless otherwise stated the purchaser is liable for off-market transactions.

Off Market Transactions

Listed securities
(on recognised exchanges)

Abolished.

Unlisted Securities

60 cents/$100 (or part).

To be abolished 1 January 2009.

Off Market Transactions

Listed transactions

Abolished.

Unlisted Companies

Abolished.

Off Market Transactions

Abolished 1 January 2007.

Off Market Transactions

Abolished.

Off Market Transactions

Listed Companies

Abolished.

Unlisted Companies

60 cents/$100 or part thereof.

From 1 July 2009:

Stamp duty rates halved

From 1 July 2010:

Abolished.

Off Market Transactions

Listed Companies

Abolished.

Unlisted Companies

Abolished.

Off Market Transactions

Quoted securities

Abolished.

Unlisted Companies

Abolished from 1 July 2006.

Off Market Transactions

Quoted on a stock exchange

Abolished.

Not quoted on a stock exchange

60 cents/$100 or part

thereof (unless land rich provisions apply).

Minimum duty $20.

To be abolished from 1 July 2010.

Reference Period:

Payments are due within 3 months of execution of instrument.

     

Payments are due within 2 months of execution of instrument.

 

Payments are due within 60 days of execution of instrument.

Documents are to be lodged and payment received within 90 days of the liability arising.

 

TAX NSW VIC QLD WA SA TAS NT ACT
MORTGAGES & LOAN SECURITY DUTY

(Based on sum secured)

General duty rate:

$0-$16,000: $5.00

Above $16,000:

$5.00 plus $4.00 per $1,000 or part of excess.

Exemption for additional advances up to $10,000 in any 12 month period.

Exemption applies for the refinancing of loans up to the maximum amount originally secured with the existing lender. Loans refinanced through a different lender are exempt up to the first $1 million of a loan.

From 1 September 2007:

Duty abolished for new housing finance commitments to owner-occupiers for the purposes of buying or renovating their own home.

From 1 July 2008:

Duty abolished for new housing finance commitments to individuals for the purpose of residential property investment.

From 1 July 2009:

Full abolition.

Abolished from 1 July 2004.

Abolished from 1 July 2008.

Abolished from 1 July 2008.

Mortgage for owner occupation homes

Exempt from 1 July 2005.

Refinance mortgages

Exempt from 1 July 2005.

Other Mortgages

$0-$400: Exempt

$401-$6,000: $10.00

Over $6,000: $10+15c/$100 or part of excess.

To be abolished from 1 July 2009.

Abolished from 1 July 2007.

Abolished.

Abolished.

Reference Period:

Payments are due weekly based on the previous week's transactions.

     

Payments are due within 2 months of execution of the instrument.

     

 

TAX NSW VIC QLD WA SA TAS NT ACT
TRANSFER OF MORTGAGE DUTY
 

Abolished.

Not imposed.

$5.00 where transfer of mortgage or loan is solely secured by land — otherwise charged at scheduled transfer duty rates.

Abolished.

Abolished.

Abolished.

Abolished.

Abolished.

DEEDS OF SETTLEMENT
 

Declarations of Trust over property that is not dutiable property — $200 per declaration.

Declarations of Trust over property that is not dutiable property — $200 per declaration.

Duty imposed at transfer duty rates on trust creations where trust holds dutiable property.

Not imposed.

Abolished 1 July 2006.

$20 or transfer duty rates if applicable.

$20 or transfer duty rates if applicable.

Abolished on and from 1 July 2008.

Duty remains imposed at transfer duty rates on trust creations where trust holds dutiable property.

LOANS DUTY
 

Not imposed.

Not imposed.

Credit Business Duty:

Abolished 1 January 2006.

Not imposed.

Not imposed.

Not imposed.

Not imposed.

Not imposed.

DISCOUNT TRANSACTIONS DUTY
 

Abolished.

Not imposed.

Abolished 1 January 2006.

Abolished.

Abolished.

Not imposed.

Not imposed.

Not imposed.

INSURANCE DUTY
Life:
(Based on sum insured, except in SA.)

$0-$2,000: $1.00

Over $2,000:

$1.00+20c per $200 or part thereof in excess of $2,000.

$200-$2,000:

12c per $200 or part.

Over $2,000:

$1.20+24c per $200 or part above $2,000.

$0-$2,000: 0.05%

Over $2,000:

$1.00+0.1% of balance.

No duty on life insurance policies.

$1.50 per $100 or part thereof of net premiums of previous year paid as annual licence (Min $100).

Up to $2,000:

10c per $200 or part.

Over $2,000:

$1.00+20c per $200 or part in excess of $2,000.

10c per $100 or part thereof the sum insured.

Life insurance

(other than a temporary or term insurance policy, or disability income insurance)

$0-$2,000: $1.00

Over $2,000:

$1.00+20c per $200 or part thereof in excess of $2,000.

Term/Temporary:

Term or Temporary: 5% of first year premium.

Life insurance riders: 5% of first year premium on the life insurance rider.

Insurance under which an amount is payable in the event of the disablement of the insured by accident or sickness.

5% of the premium paid.

Term insurance: 5% of first year premium.

Term or Temporary insurance: 5% of first year premium.

   

Term or Temporary policy: 5% of first year premium.

Term or Temporary: 5% of first year premium.

Term or Temporary insurance policy: 5% of the first year premium.

Life insurance rider: 5% of the first year premium.

Insurance in the event of the disablement of the insured by accident or sickness:

10% of the premium paid.

Annuities exempt.

General Insurance:

9% of the premium.

Concessional 5% of premium payable on aviation, consumer credit, disability, directors' liability, motor vehicle, professional indemnity.

Concessional 2.5% of premium paid on crop and livestock.

Exemptions:

Annuities, workers' compensation, compulsory 3rd party motor vehicle personal injury insurance, marine insurance, cargo insurance, insurance taken out by or on behalf of certain non-profit organisations, and medical benefit insurance.

10% of previous month's premiums.

Exemptions:

No duty on workers' compensation, insurance for hospital or medical benefits, goods and merchandise, or the freight thereof, carried by land, sea and air, hulls of floating commercial vessels, and damage by hail to cereal or fruit crops.

7.5% of the premium for contracts of general insurance not mentioned below.

5% of premium for motor vehicle (other than compulsory 3rd party), professional indemnity insurance, personal injury related to a person's travel on an aircraft, home mortgage that is a first mortgage, and life insurance riders.

5% of net premium for workers' compensation.

10c flat on compulsory 3rd party motor vehicle.

Exemptions:

Insurance premiums for hull of commercial vessel, goods in transit, health insurance and reinsurance between insurers.

Premiums paid for policies of public liability insurance by "not for profit organisations" (note that exemption is provided under an administrative arrangement.

10% of gross premiums.

10% of premiums on compulsory 3rd party insurance for motor vehicles.

Exemptions:

Policies covering transport of goods, commercial marine hulls, health insurance, workers' compensation insurance and life insurance.

$11 per $100 or part thereof of premiums

(including compulsory 3rd party premiums).

Exemptions:

No duty on workers' compensation, commercial marine insurance, private guarantee fidelity insurance and policy of insurance by a registered medical benefits organisation.

8% of premiums.

$6 flat on 3rd party motor vehicle insurance.

Exemptions:

Insurance covering property of the Crown, workers' compensation, medical benefits insurance by a registered medical benefits organisation, insurance taken out by proprietor of medical establishment, freight of goods, reinsurance, insurance taken out by a self-insurer to indemnify themselves from liability and hull of a floating commercial vessel.

No duty on workers compensation.

No duty on public liability insurance.

Mortgage: 2% of the premium on the policy.

$20 is chargeable on an annuity issued by a life company, or purchased by a person from a life company.

10% of premiums (including indemnity insurance).

Exemptions:

Policies covering workers' compensation, transport of goods & commercial marine hulls exempt.

10% of gross premium.

Exemptions:

Amateur sporting and community not-for-profit bodies exempt from duty on public liability insurance and other prescribed general insurance required to hold a public event.

No duty on workers' compensation, compulsory 3rd party motor vehicle personal injury insurance, health insurance and international trade insurance.

Reference Period:

Payments relate to the previous month's transactions.

Due and payable by 21st of each month.

Payments relate to the previous month's transactions.

Due and payable by the 14th of the next month for life and the 21st for general insurance.

Monthly returns for previous month's transactions, due and payable the 14th day of the month following the return period.

Payments relate to the previous month's transactions.

Payments relate to the previous month's transactions.

Payments relate to the previous month's transactions.

Due on or before the 21st of each month.

Payments relate to the previous month's transactions.

Payments relate to the previous month's transactions.

Due and payable by 21st of each month.

INSURANCE PROTECTION TAX
 

Introduced on 1 July 2001 to assist meeting claims against policies held with HIH Insurance in relation to CTP and Home Owner Warranty Schemes.

The tax consists of an annual levy of $69m. General insurers registered with APRA contribute $65m, based on an apportionment by market share of premiums.

The balance is contributed by a 1% ad valorem tax imposed on brokers to overseas general insurers and domestic general insurers who are not registered with APRA.

Not imposed.

Not imposed.

Not imposed.

Not imposed.

Not imposed.

Not imposed.

Not imposed.

AGREEMENTS DUTY
Under Hand:

Abolished.

Not imposed.

Not imposed.

Not imposed.

Not imposed unless specifically charged under another head of duty.

Abolished 1 July 2002.

Not imposed.

Not imposed.

Under Seal:

Abolished.

Abolished.

Not imposed.

$20.00

Abolished 1 July 2006.

Abolished 1 July 2002.

$20.00 (if in deed form).

Not imposed.

 

TAX NSW VIC QLD WA SA TAS NT ACT
HIRING ARRANGEMENTS DUTY (GOODS)
Including motor vehicle leases. Sometimes called "RENTAL DUTY".

Abolished from 1 July 2007.

Abolished from 1 January 2007.

Abolished from 1 January 2007.

Abolished from 1 January 2007.

Equipment finance — includes commercial hire purchase and other equipment financing arrangements for terms greater than 9 months:

Contracts written:

Prior to 1 October 2003:

1.8% of rental income.

From 1 October 2003:

0.75% of rental income

From 1 July 2007:

0.5% of rental income

From 1 July 2008:

0.25% of rental income

To be abolished from 1 July 2009.

All other types of rental arrangements:

Prior to 1 July 2003

1.8% on general rental income in excess of $52,000 per annum.

From 1 July 2003

1.8% on general rental income in excess of $6,000 per month or $72,000 per annum.

From 1 July 2007

1.2% of rental income in excess of $6,000 per month or $72,000 per annum.

From 1 July 2008

0.6% of rental income in excess of $6,000 per month or $72,000 per annum.

To be abolished from 1 July 2009.

Abolished 1 July 2002.

Abolished from 1 July 2007.

Abolished from 1 July 2007.

Reference Period:        

Payments relate to the previous month's transactions.

     
HIRE PURCHASE ARRANGEMENTS DUTY
 

Abolished from 1 July 2007.

Abolished from 1 January 2007.

Abolished from 1 January 2007.

Abolished from 1 July 2007.

To be phased out by 1 July 2009.

See Hiring Arrangements Duty (Equipment Financing Arrangements).

Abolished 1 July 2002.

Abolished from 1 July 2007.

Abolished from 1 July 2007.

LEASES OF LAND OR PREMISES DUTY (TENANCIES)
(Residential leases are tax exempt.)

For leases executed before 1 January 2008:

35c/$100 of total rent.

Exemption for a lease whose total cost is no more than $20,000.

Movable dwelling sites are also exempt.

Duty on franchise agreements abolished on 1 July 2001.

Full abolition of lease duty from 1 January 2008.

Abolished.

Abolished.

Abolished.

Abolished.

Abolished.

Stamp duty on rent paid for the grant, renewal of leases and franchises was abolished from 1 July 2006.

50c/$100 of total cost of lease (minimum $20).

However, if the yearly cost of the lease is no more than $10,000, and the yearly value of the lease is no more than $10,000, no duty applies.

To be abolished from 1 July 2009.

Transfer of Lease:

Transfer duty payable in NSW.

 

Transfer duty applies to the transfer or grant of lease − on the value of the consideration paid for the transfer/grant and the consideration paid for, or the value of, chattels taken over.

Exempt: Grant of lease over private dwelling, provided that no premium, fine or other consideration is payable for the grant and the premises is not used for a business or commercial venture.

     

Transfer duty applies on the value of the lease.

Liable as a transfer of an interest in land. Transfer duty rates apply.

Reference Period:

Payments are due within 3 months after duty becomes liable.

 

Payment of lease duty generally required within 30 days of assessment.

Grant, transfer or surrender of lease — as for transfer duty.

Payments relate to the previous month's transactions.

   

Payments are due within 60 days of execution of instrument.

Documents to be lodged and payment required within 90 days of the execution (signing) of the lease.

 

TAX NSW VIC QLD WA SA TAS NT ACT
HEALTH INSURANCE LEVY
(Known as Ambulance Services Levy in ACT)

As of 1 February 2007, $1.12 per individual (single) per week and $2.24 per week for families for policies written by Health Insurance Funds.

Not imposed.

Not imposed.

Not imposed.

Not imposed.

Not imposed.

Not imposed.

As of 1 January 2007, $1.72 per single contributor per week, and $3.44 per family policies written by Health Insurance Funds.

Reference Period:

Payments determined by total membership of the health fund on the 1st of the month. Payments due on the 15th of the same month.

           

Payments are monthly and are in relation to a period three months prior (i.e. April return is for January).

PARKING SPACE LEVY
 

From 1 July 2008:

$950 per annum on liable spaces within the City of Sydney and a prescribed area of the Municipality of North Sydney.

$470 per annum on liable spaces in St. Leonards, Chatswood, Parramatta and Bondi Junction.

Since 2004‑05, the levy has been indexed annually to movements in the Sydney CPI over the year to the previous March quarter.

Exemptions and concessions apply, including boundary of City of Sydney.

From 1 January 2008:

(known as the Congestion Levy)

$820 per annum per liable car parking space in Melbourne CBD and the surrounding areas of Southbank, St Kilda Road, Docklands and East Melbourne.

For the area bounded by Montague Street, the West Gate Freeway, City Link and the Yarra River, the levy is $400 for 2008.

Exemptions and concessions apply.

Not imposed.

$212.00 per annum per bay for long stay non-residential tenant parking within the prescribed Perth city area.

$183.00 per bay for short stay public parking.

$91.50 per bay for motor cycle parking.

Not imposed.

Not imposed.

Not imposed.

Not imposed.

EMERGENCY SERVICES FUNDING
 

Fire Services Funding

In NSW, fire fighting services are partly funded through a levy on the providers of certain types of insurance. Once the cost of operating the services is determined, the insurance industry, Local Councils and State Budget contribute in the following proportions:

NSW Fire Brigades

Insurance industry:

73.7%

Local Government:

12.3%

State Government:

14.0%

Rural Fire Service

Insurance industry:

73.7%

Local Government:

13.3%

State Government:

13.0%

Fire Services Levy

In Victoria, fire fighting services are funded through the Fire Services Levy.
Once the cost of operating the services is determined, the insurance industry, Local Councils and State Budget contribute in the following proportions:

Melbourne Fire & Emergency Services Board

Insurance Industry:

75.0%

Local Government:

12.5%

State Government:

12.5%

Country Fire Authority

Insurance Industry:

77.5%

Local Government:

0.0%

State Government:

22.5%

Fire Levy

The Qld Fire and Rescue Authority is funded through a fire levy that is collected on behalf of the State Government through local government authorities.

The levy varies according to property type and location.

Community Ambulance Cover (CAC)

CAC replaced the voluntary Queensland Ambulance Service Subscription Scheme and transport charges for non‑subscribers.

It is collected through a payment of 26.773 cents per day or $97.99 per year on electricity accounts (for 2007‑08). (Increased by CPI each year.)

Emergency Services Levy

The Emergency Services Levy replaced the fire services levy from 1 July 2003.
The new levy is property based and collected by the local government authorities.

The levy rates vary by property type and by region.

Fixed Property

Fixed fee $50 ($20 for special community use category and $0 if outside Local Govt. Areas) plus variable Levy rate based on capital value adjusted for location and land use as follows:

$50 + variable component (Capital Value x Area Factor x Land Use Factor x Levy Rate).

Concessions: Up to $40 concession applies to recipients of specified pensions and Government allowances and to qualifying self-funded retirees.

Where properties are from a Contiguous (abutting) or a Single Farming Enterprise group, the Fixed fee applies to only one property in the group (subject to additional criteria).

Mobile Property

(Levy rates net of remissions)

Cars and larger capacity motor cycles: $24.00

Smaller capacity motor cycles: $12.00

Commercial fishing vessels: $12.00

Historic vehicles:

$6.00 (conditions apply)

Goods carrying vehicles: $32 unless primary producer which is $12.

Public passenger vehicles: $32 unless community which is not liable.

(Certain variations for country based mobile property apply.)

Fire Service Levy

Insurance

Loss by fire, loss of profits, Contractor's risk, boiler explosion and other:

28% of gross premium.

Marine and cargo:

2% of gross premium.

Aviation:

14% of gross premium.

Local Council

Minimum levy of $32.00 applies.

Rates are based on assessed annual value (AAV) of properties.

Motor Vehicles

Registration of motor vehicle: $14.00 per vehicle ($9 per vehicle for pensioners).

Not imposed.

Fire and Emergency Services Levy

Residential and rural properties: $91.20 per annum.

Commercial properties: The formula is —

(AUV — 16,500) x 0.3859%.

Where AUV is the 3 year average unimproved land value.

Pensioners provided with a 50% concession.

Ambulance Levy

Charged to Health Insurance providers.

From 1 January 2008 the levy is calculated at the rate of $1.79 per person per week and $3.58 per family per week. Contributions exempt from the levy are defined under the Emergencies Regulations 2004.

SAVE THE RIVER MURRAY LEVY
 

Not imposed.

Not imposed.

Not imposed.

Not imposed.

Charged at a flat rate to SA Water customers and indexed annually by movements in the Adelaide CPI.

From 1 July 2008: $34.40 per annum residential customers.

$154.60 per annum non‑residential customers.

Not imposed.

Not imposed.

Not imposed.

Exemptions:        

Pensioners who are eligible for a concession on SA Water rates and charges are exempt.

     

 

TAX NSW VIC QLD WA SA TAS NT ACT
LAND TAX
Tax Scale:

Marginal rates apply to excess above the lower limit of the range unless explicitly specified.

For 2008 land tax year:

$0-$359,000: Nil

Over $359,000:

$100 + 1.6% of value over $359,000.

The threshold is a three year average and is indexed annually according to movements in

State-wide property prices. The threshold cannot fall. The minimum land tax payment is $100.

Non-concessional companies and special trusts are taxed at the flat rate of 1.6%.

Premium Property Tax was abolished from the 2005 land tax year.

For 2009 land tax year:

General:

Less than $250,000: Nil

$250,000-$599,999: $275 + 0.2%

$600,000-$999,999: $975 + 0.5%

$1,000,000-$1,799,999: $2,975 + 0.8%

$1,800,000-$2,999,999: $9,375 + 1.3%

$3,000,000 and over: $24,975 + 2.25%

Special trusts:

Less than $25,000: Nil $25,000-$249,999: $82 + 0.375%

$250,000-$599,999: $926 + 0.575%

$600,000-$999,999: $2,938 + 0.875%

$1,000,000-$1,799,999:
$6,438 + 1.175%

$1,800,000-$2,999,999:
$15,838 + 0.7614% (a)

$3,000,000 and over: $24,975 + 2.25%

(a) Surcharge on special trusts effectively phased out for land holdings valued above $1.8 million; Above $3.0 million, no surcharge applies.

Since 1 July 2004 land tax has been payable on electricity transmission easements (from 2007, with a top rate of 5% instead of 3%).

The Metropolitan Parks Charge is levied annually on all metropolitan properties via water bills. It is calculated by multiplying the property's 1990 Net Annual Valuation by a rate in the dollar. The minimum yearly Parks Charge in 2006‑07 is $53.84.

For the 2008‑09 land tax year

For resident individuals:

Less than $600,000: nil

$600,000 to $999,999:
$500 + 1.0%

$1,000,000 - $2,999,999:
$4,500 + 1.65%

$3,000,000 and over: 1.25% on full value.

For Companies, trustees and absentee:

Less than $350,000: nil $350,000 to $2,249,999: $1,450 + 1.7%

$2,250,000 and over: 1.50% on full value.

For 2008‑09 land tax year:

$0-$300,000: Nil

$300,001-$1,000,000: 0.1%.

$1,000,001-$2,200,000: $700+0.5%.

$2,200,001-$5,500,000: $6,700+1.3%

$5,500,001-$11,000,000: $49,600+1.55%.

Over $11,000,000: $134,850+2.30%.

The Metropolitan Region Improvement Tax is levied on the unimproved value of land situated in the metropolitan region at the rate of 0.15c per $1 for land valued at over $300,000.

For 2008‑09 land tax year:

$0-$110,000: Nil

Exceeding $110,000-$350,000: 0.30%

Exceeding $350,000-$550,000: $720 + 0.70%

Exceeding $550,000- $750,000: $2,120 + 1.65%

Exceeding $750,000- $1,000,000: $5,420 + 2.40%

Over $1,000,000: $11,420 + 3.70%

Effective 1 July 2005:

$0-$24,999: Nil

$25,000-$349,999: $50.00+0.55%

$350,000-$749,999: $1837.50+2%

$750,000 or more: $9,837.50+2.50%

Not imposed.

For 2008‑09

Residential Properties Marginal Rates

Up to $75,000: 0.60%

$75,001-$150,000: 0.89%

$150,001-$275,000: 1.15%

Over $275,000: 1.40%

Based on Average Unimproved Value, which includes the 2006, 2007 and 2008 Unimproved Land Values.

Exemptions:

Primary Residence:

All principal places of residence exempt except if owned by a special trust or company.

Exempt, except if owned by a company or by certain trusts.

Exempt or deductible depending on circumstances.

Exempt, except principal places of residence owned by companies and trusts.

Principal place of residence exempt. Additional criteria apply where a business activity is conducted from the principal place of residence (full or partial exemptions may apply).

Exempt.

 

Exempt, apart from parcels of land that are rented or owned by a corporation or trust.

Primary Production Land:

Exempt if rural/non-urban zoning, otherwise exempt if meet business test.

Exempt with conditions.

Deductible.

Exempt.

Exempt with conditions.

Exempt.

 

Exempt.

Other exemptions:

(Note: Generally Charitable, Religious and Educational Bodies are exempt with conditions)

Exemption for child care centres, aged care facilities and caravan parks used for retirement purposes. An exemption also exists for an owner of a PPR that does not rent their residence and moves into a nursing home.

Exemptions for aged care facilities, supported residential services, rooming houses and caravan parks. Various other exemptions.

Exemption for certain caravan or residential parks where more than 50% of all sites occupied or available for occupation for periods of more than 6 weeks at a time. Various other.

50% concession for caravan parks. New exemption for private aged care providers from 1 July 2007.

Caravan parks are exempt, while retirement villages, supported residential facilities and re-locatable home parks are exempt with conditions.

     
Reference Period:

Based on the three year average of unimproved land values at 30 June, if owned at midnight 31 December of the previous year.

Based on aggregate value of land owned as at midnight 31 December of the previous year to the assessment year.

Based on three year average of land values at midnight on 30 June. Averaged land values increases are also capped at 50% each year for three years from 1 July 2007.

The land tax value is the lesser of the unimproved value at 30 June and the average of the unimproved values at 30 June over the last three years.

Based on value of land as at 30 June of the previous year.

Based on aggregate value of land as at midnight on 30 June immediately proceeding the financial year.

Based on aggregate value of land as at 1 July of the assessment year.

 

Based on the rolling three year average of unimproved land values.

Liability is assessed quarterly on the liability dates of 1 July, 1 October, 1 January and 1 April.

ELECTRICITY DISTRIBUTORS' LEVY
 

Suspended from 1 July 2001.

Abolished.

Not imposed.

Not imposed.

Not imposed.

Abolished.

Not imposed.

Commencing 1 January 2007, Imposed as a Utilities (Network Facilities) Tax on all utility networks.

 

TAX NSW VIC QLD WA SA TAS NT ACT
RACING TAXES
 

Privatised entity.

Privatised entity.

Privatised entity.

     

Privatised entity.

 
ON-COURSE TOTALIZATOR TAX
Gross deduction from investment:

Maximum, including FootyTAB, of 16% over the year.

(Maximum commission from any one pool 25%.)

Fixed Odds (Futures) Racing Betting

Not applicable (Gross margin basis).

Maximum of 25% from any one pool and from 1 July 2007, commissions applying to wagering events specified as:

Place, 14.25%

Win, 14.50%

Duet, 14.50%

Quinella, 14.75%

Exacta, 16.50%

Double, 17.00%

Quaddie, 20.00%

Trifecta, 20.00%

First 4, 22.50%

Mystery 6, 25.00%

Maximum of 16% over the year.

(Amount of deduction percentage can vary from type of bet and from time to time depending on policy.

The percentage is limited to a maximum of 25% on any one event but out of the total amount invested in a financial year in totalizators the percentage will not exceed 16%.)

Percentage of bets belonging to a race club.

Win: 14.5%
Place: 14.25%

Non‑combined win/place average of: 15.60%

Novelty Bets: Doubles, Quinella, Quartette, Trifecta, Sweepstakes, Superfecta: 20.00%

Favourite numbers: 25.00%

The deduction percentage is limited to a maximum of 25% from investment.

Deduction percentage can vary according to type of bet.

 

Abolished.

All Pools combined with TABQ.

Maximum of 16% over the year.

(Amount of deduction percentage can vary from type of bet and from time to time depending on policy. The percentage is limited to a maximum of 25% on any one event but out of the total amount invested in a financial year in totalizators the percentage will not exceed 16%).

Fixed Odds Betting

TABQ has rights to a licence from 1 January 2001.

 
Net percentage received by Government:

From 1 July 2000

Parimutuel

Tax rate:
19.11% of player loss (i.e. gross deduction).

Subject to approval by the Treasurer, tax on 'domestic' non‑TAB totalizator investments fully rebated to clubs.

Tax rate: 19.11% of player loss (i.e. gross deduction).

(Average 84% returned to players).

Payment of taxation is required within 14 days after the event.

20% of commission (gross deduction) of which 8.5% is allocated to the Community Investment Fund.

Tax is collected monthly in arrears.

GST credit provided.

Quarterly licence fee $169,900.

Increases to $174,300 on 1 October 2007.

Increases on 1 October each year based on CPI.

11.91% of net of GST gross margin for off‑course racing totalisator wagering.

Fixed odds racing wagering remains unchanged at 2.0% of turnover.

Note: State Government reimburses GST paid by racing clubs on their gross totalizator margin.

Abolished 1 July 2005.

 

Totalizator

40% of licensee's commission deducted less GST.

For races other than thoroughbred, harness horse and greyhound races and prescribed sporting events held

In Australia: 20% of licensee's commission deducted less GST.

Outside Australia: 10% of licensee's commission deducted less GST.

Government receives:

Licence fee monthly of 10% of capital value divided by 12 less GST.

Dividend and Tax Equivalent Payments

(2000‑01 = 3.6%).

In addition clubs receive 4% and RDF 0.5%.

OFF-COURSE TOTALIZATOR TAX
Gross deductions from investments:

Parimutuel Pools

As for on-course Totalizators.

As for on-course Totalizators.

As for on-course Totalizators.

Percentage of bets belonging to Racing and Wagering Western Australia.

Win: 14.50%

Place: 14.25%

Non-combined Win/Place average of: 15.60%

Novelty Bets:

Doubles, Quinella, Quartette, Trifecta, Sweepstakes, Superfecta: 20.00%

Favourite numbers:

25.00%

Some flexibility to move commission deductions to meet operational needs (but not to exceed prescribed amounts for non‑combined pool operations).

As for on-course Totalizators.

Abolished.

As for on-course Totalizators.

As for on-course Totalizators.

Net percentage received by Government:

Parimutuel Pools

As for on-course Totalizators.

As for on-course Totalizators.

As for on-course Totalizators.

Racing

11.91% of net of GST gross margin for off‑course racing totalisator wagering (equivalent to a tax rate of around 3.5% on turnover).

Fixed odds racing wagering remains unchanged at 2.0% of turnover.

Note: State Government reimburses GST paid by TAB on gross gambling margin.

Sports

Parimutuel sports betting tax is set at 5% of turnover.

Fixed odds sports betting is set at 0.5% of turnover.

In addition, 25% of net return after tax is remitted to the Sports Wagering Account for disbursement by the Gaming and Wagering Commission on the direction of the Minister for Sport and Recreation.

1 July 2008

3% of net wagering revenue (deductions).

1 July 2009

2.1% of net wagering revenue (deductions).

1 July 2010

1.2% of net wagering revenue (deductions).

1 July 2011

0.6% of net wagering revenue (deductions).

1 July 2012

Abolished.

 

As for on-course Totalizators.

As for on-course pools.

 

TAX NSW VIC QLD WA SA TAS NT ACT
BOOKMAKER'S TURNOVER TAX
Net percentage received by Government
Racing:

Abolished.

Abolished.

Abolished.

All courses

Racing: 0.00%

Note: State Govt reimburses GST paid by bookmakers on gross gambling margin.

Abolished.

On Course

1.0 % of turnover on horse racing & greyhound racing in either Tasmania or outside Tasmania.

Bookmakers can offset the amount of tax payable by GST amounts they have paid.

0.33% of turnover on racing events (the rate is GST exclusive).

All courses

Racing: 0.00%

Sports Betting:

TAB

Totalizator Sports Betting (FootyTAB)

Maximum deduction: 25.00%

Note: Included in maximum commission average of 16% across parimutuel pools.

Tax Rate: 19.11% of player loss.

Fixed Odds Sports Betting

TAB

Tax Rate: 10.91% of gross margin.

Bookmakers

Tax rate Abolished.

Totalizator Sports Betting

Maximum deduction: 25.00%

Tax Rate: 19.11% of deduction.

Payment of taxation is required within 14 days after the event.

Fixed Odds Sports Betting

Tax Rate: 10.91% of player loss.

Payment of taxation is required monthly within 7 days of the end of the month.

From investments:

Totalizator

As for on-course and off-course Race Totalizator.

Fixed Odds Betting

Not applicable (based on gross revenue i.e. bets taken less payouts).

Gross deductions

Net percentage received by Government:

Totalizator

20% of commission

(gross deduction) of which 8.5% is allocated to the Community Investment Fund.

Tax is collected monthly in arrears.

GST credit provided.

Fixed Odds Betting Tax Rate

20% of gross revenue of which 8.5% is allocated to the Community Investment Fund.

Tax is collected monthly in arrears.

GST credit provided.

At a racecourse:
0.5%, of which half is retained by the race club and the balance is remitted to the Sports Wagering Account.

At a sporting venue:

2.0%, of which all is remitted to the Sports Wagering Account.

Bets made by persons outside of Australia: 0.25%

of turnover.

Other Bets: Nil

The tax payable in relation to a month and the gaming business conducted in respect of a sports betting endorsement is 0.25% of the licensed provider's turnover for that month on wagers relating to sports events.

Domestic sourced bets: reduced to Nil

(Bets are subject to GST.)

International sourced bets: 0.25% of turnover.

(Bets are not subject to GST.)

0.25% on designated international sports.

Head to head bets

<$15,000,000: 0.50%

>$15,000,000: 0.17%

Other fixed odds

<$40,000,000: 1.00%

>$40,000,000: 0.60%

6.75% index betting.

6.00% parimutuel.

GST credit provided.

GAMING MACHINE TAX
(Also known as Poker Machine Tax)          

The Federal Group has exclusive rights to operate gaming machines in Tasmania (further detail under Casino heading).

   
Clubs:

From 1 September 2007:

Levied on gross revenue (or player loss). Refer Attachment B for application of tax free threshold where revenue is above $1 million.

Up to $200,000: 0.0%

$200,001-$1m: 10.00%

$1m-$5m: 21.00%

$5m-$10m: 26.00%

$10m - $20m: 29.00%

>$20m: 30.90%

(Under the Community Development and Support Expenditure Scheme, the marginal tax rate on clubs' earnings above $1m is reduced by 1.5% if clubs contribute 1.5% of gaming revenue in excess of $1m to eligible community projects.)

Club tax rates will remain frozen from 1 September 2007 until 31 August 2012 (see Table 1, Attachment B).GST rebate payments will continue to be provided to all clubs on the first $200,000 of gaming profits from 2004‑05.

 

24.24% of gross profit (equates to player loss or gross margin of operator).

Based on monthly metered win (i.e. amount bet less payout to players).

Monthly Metered Win

$0-$9,500: 0.0%

$9,501-$75,000: 17.91%

$75,001-$150,000: 20.91%

$150,001-$300,000: 23.91%

$300,001-$1,400,000: 25.91%

Over $1,400,000: 35.91%

(includes a levy of 8.5% for the Community Investment Fund).

Note: These tax rates are Post-GST.

No gaming machines

Tax based on annual net gambling revenue in a financial year.

$0-$75,000: Nil

$75,001-$399,000: 21% of excess.

$399,001-$945,000: $68,040+28.5% of excess.

$945,001-$1.5m:

$223,650+30.91% of excess.

$1.5m-$2.5m: $395,200.50+37.5% of excess.

$2.5m-$3.5m: $770,200.50+47% of excess.

Over $3.5m: $1,240,200.50+55% of excess.

These rates apply to all clubs and other not-for profit licensees.

Tax based on annual net gambling revenue in a financial year.

<$35m: 20.88%

≥$35m: 25.88% of excess.

In addition, a community support levy of 4% of gross profit is levied.

Based on monthly gross profits:

$0-$5,000: 12.91%

$5,001-$50,000: 22.91%

$50,001-$150,000: 32.91%

>$150,000: 42.91%

Tax is levied on gross monthly gaming machine revenue (player loss) as follows:

<$15,000: 0.0%

$15,000<$25,000: 15%

$25,000<$50,000: 17%

>$50,000: 21%

Unlawful: 100%

Reference Period:

Payments are quarterly, relating to the previous 3 months' transactions.

Payment of taxation is required weekly within 7 days of the end of the week.

Payments are made monthly relating to previous month's activity.

 

Payments are made monthly relating to previous month's activity.

Payments are made on or before the 7th day of the following month and relate to previous month's activity.

Payments are made monthly relating to previous month's activity.

Payments are monthly and relate to transactions in the previous month.

Hotel:

From 1 July 2008

Levied on gross revenue (or player loss) derived from gaming machines.

Up to $25,000: 5.30%

$25,001-$200,000:

15.30%

$200,001-$400,000: 22.40%

$400,001-$1m: 28.80%

$1m-$5m: 33.80%

>$5m: 44.50%

Hotel tax rates changes are being phased in up until 1 July 2010 (see Table 2, Attachment B).

32.57% of gross profit of which 8.33% is allocated to a Community Support Fund.

In addition, Tattersalls is required to pay additional tax equal to 7% of its gross gaming revenue at clubs and hotels (in lieu of a licence fee payment).

35.91% of monthly metered win (i.e. amount bet less payout to players).

(Includes 8.5% levy for the Community Investment Fund).

In addition, hotels are required to contribute to the Health Services Fund.

Based on monthly metered win (i.e. amount bet less payout to players).

Monthly Metered Win

$0-$100,000: 0.0%

$100,001-$140,000: 3.5%

$140,001-$180,000: 5.5%

$180,001-$220,000: 7.5%

$220,001-$260,000: 13.5%

over $260,000: 20.0%

Note: These tax rates are Post-GST.

No gaming machines.

Tax based on annual net gambling revenue in a financial year.

$0-$75,000: Nil

$75,001-$399,000: 27.5% of excess.

$399,001-$945,000:

$89,100+37% of excess.

$945,001-$1.5m:

$291,120+40.91% of excess.

$1.5m-$2.5m: $518,170.50+47.5% of excess.

$2.5m-$3.5m: $993,170.50+57% of excess.

Over $3.5m: $1,563,170.50+65% of excess.

As for clubs.

42.91% of gross profit plus a Community Benefit Levy at 10% of gross profit.

25.9% of gross monthly gaming machine revenue.

Reference Period:

Payments are quarterly, relating to the previous 3 months' transactions.

Payment of taxation is required weekly within 7 days of the end of the week.

Payments are made monthly relating to previous month's activity.

 

Tax payments are made monthly relating to previous month's activity.

Payments are made on or before the 7th day of the following month and relate to previous month's activity.

Payments are made monthly relating to previous month's activity.

Payments are monthly and relate to transactions in the previous month.

Gaming Machine Levy:  

Health Benefit Levy:

From 2007‑08: $4,333.33 per annum for each operating machine.

The levy is payable by the two gaming operators and the casino operator in two equal instalments by 15 December and 15 June each year.

   

A stamp duty surcharge applies to the transfer of a gaming machine business. See transfer duty.

     

 

TAX NSW VIC QLD WA SA TAS NT ACT
CASINO
Licence fee:

A once only non‑refundable lump sum payment of $256 million (fully paid).

$358.4 million (fully paid).

$183,000 per quarter.

Increases on 1 July each year based on CPI.

$2.28 million (2008) (indexed annually according to CPI).

Nil

For 2008‑09, $129,600 per month (amount is indexed annually).

Not imposed.

Annual fee $733,821 for 2007‑08 CPI linked.

Tax rate:

From 1 July 2007

10.91% of gross revenue from table gaming plus super tax on table revenue above $291 million per annum at 1% per each $7.3 million to a maximum of 35.91%.

13.41% of gross revenue from slots.

The International "high‑roller" program was reactivated on 1 January 2006.

Under the agreement a non-refundable instalment of $3m is paid in January and July.

An additional 10% duty applies to gross gaming revenue in excess of $60m.

The NSW Government is required to pay the casino a rebate on the gross amount of GST paid on the program.

Regular Players

21.25% of gross gaming revenue from table games and gaming machines plus a super tax.

Super tax:

1% for each $20m of gross gaming revenue above $500m (CPI adjusted from 1994) up to maximum of 20% on gross gaming revenue over $880m (CPI adjusted from 1994).

The maximum total tax on marginal revenue for regular players is 42.25%, inclusive of the Community Benefit Levy (discussed below).

Commission-based Players

9% of gross gaming revenue from dedicated gaming tables plus a super tax.

Super tax:

1% for each $20m of gross gaming revenue over $160m (CPI adjusted from 1994) up to a maximum of 12.25% on gross gaming revenue over $380m (CPI adjusted from 1994).

The maximum total tax on marginal revenue for commission-based players is 22.25%, inclusive of the Community Benefit Levy (discussed below).

There are no dedicated gaming machines for commission-based players. Where commission-based players play on gaming machines, the 21.25% tax rate applying to regular players applies.

GST credit provided.

Payment of taxation is required monthly within 7 days of the end of the month.

Super tax is calculated annually and payment is required by 7 July of the following financial year.

20% of monthly gross revenue for Gold Coast and Brisbane casinos and 10% of gross revenue for Townsville and Cairns casinos.

Junkets (Premium players):

10% of monthly gross gaming revenue for Gold Coast and Brisbane casinos and 8% for Cairns and Townsville casinos.

(Gross gaming revenue equates to amount bet less amount won by players.)

Taxes are collected monthly in arrears.

GST credit provided.

International Commission Business (ICB)

12% Dec'04 — Dec'06

11% Dec'06 onwards

EGMs & Trackside

20% Dec'04 onwards

Table Games & Keno

17% Dec'04 — Dec'06

18% Dec'06 onwards.

Table games at 0.91% of net gambling revenue.

plus

Gaming machines at 34.41% of net gambling revenue.

The Federal Group has exclusive rights to conduct casino operations and operate gaming machines in Tasmania for a 15 year period starting from 1 July 2003.
At the conclusion of this period, the licence converts to a rolling five year licence renewable annually.

The tax is based on gross profit earned in a financial year.

Keno & Table Gaming

The tax rate applying to keno is 5.88% of gross profit.

The gaming tax rate applying to casino table games is 0.88% of gross profit.

Gaming Machines

<$35m: 20.88%

≥$35m: 25.88% of excess.

From 1 July 2013, a single flat tax rate of 25.88% will apply to all gross profit.

Lasseters Casino

Table Games

8% of gross profit (effective rate is 0% after GST).

Poker Machine Tax

21% on gross profit.

(Tax payable is calculated at the prescribed rate and is to be reduced by an amount equal to GST.)

Internet Casino

Australian sourced bets are not permitted.

International sourced bets:

4% of gross profit.

(Bets are not subject to GST.)

Skycity Darwin Casino

In-house Keno & Table Games

12% of gross profit less GST.

Commission-based Games

9.09% of gross profit less GST.

Poker Machine Tax

20% of gross profit.

(Tax payable is calculated at the prescribed rate and is to be reduced by an amount equal to GST.)

General Gaming Operations:

10.90% of gross revenue.

Commission-based Operations:

0.90% of gross revenue.

Interactive Gaming

Licence Fee:

$200,000 on the day licence is granted;

$100,000 on each anniversary of that day.

Tax rate:

Tax payable is 20% of gross profit each month.

This drops to 10% in the month after total profit for the year exceeds $10m.

The month after profits first exceeds $20m, the rate drops to 5% until the end of the financial year.

Not subject to GST.

Other State Charges:

Responsible Gambling Levy of 2% of gross gaming revenue.

1% of gross revenue of both regular and commission‑based players (Community Benefit Levy).

1% of monthly gross revenue to Community Benefit Fund.

From 1 January 2007, 1.5% of gross gambling machine revenue will be for Swan/Canning River conservation and upkeep of Burswood Park. This rate will increase further to 2% from 1 January 2008.

       

 

TAX NSW VIC QLD WA SA TAS NT ACT
LOTTERIES
   

66.1% of player loss (i.e. subscriptions less outgoings for the public lottery).

79.4% of player loss where GST is payable.

90.0% of player loss where GST is not payable.

(The minimum return to players is 60%.)

(Revenue transferred by standing appropriation from Consolidated Fund to Hospitals and Charities Fund and Mental Health Fund.)

Payment of taxation is required within 7 days of the determination of the lottery.

Footy Tipping:

This licence expired in December 2007. Previous tax arrangements shown below.

58.41% of player loss where GST is payable.

67.50% of player loss where GST is not payable.

(The minimum return to players is 60%.)

Payment of taxation is required within 7 days of the determination of the lottery.

62% of monthly gross revenue for declared lotteries of which 8.5% is allocated to the Community Investment Fund.

55% of monthly gross revenue for Instant Scratch-its of which 8.5% is allocated to the Community Investment Fund.

45% of monthly gross revenue for Golden Casket of which 8.5% is allocated to the Community Investment Fund.

59% of monthly gross revenue for Soccer Pools of which 8.5% is allocated to the Community Investment Fund.

(Monthly gross revenue equates to total receipts less prizes.)

Taxes are collected monthly in arrears.

GST credit provided.

Weekend Lotto, Oz Lotto, Powerball, Super 66 and Instants

Under the Lotteries Commission Act 1990:

40% of net subscriptions to Hospitals, 5% to the Arts, 5% to Sport and 12.5% to eligible organisations.

Up to 5% to Festival of Perth and Australian Commercial Film Industry.

(Net subscriptions = sales less prizes.)

Lotto, Oz Lotto Powerball, Super 66 and Instant lotteries (scratchies):

41% of net gambling revenue is paid into Hospitals Fund.

Distributable surplus and income tax equivalent is paid into the Hospitals Fund.

No State Lotteries.

Tasmania receives 100% of duty paid to the Victorian Government for Tasmanian subscriptions to Tattersall's Lotteries.

Northern Territory receives a share of duty paid to the Victorian Government for NT subscriptions to Tattersall's Lotteries.

The Australian Territory Company, Global Players Network Pty Ltd, DK Marketing Pty Ltd and CMS Pty Ltd have licences to conduct a mail order lottery.

Victoria:

ACT receives 79.4% of the proportion of player loss on all tickets sold in the ACT for all games except Soccer Pools which is 57.52% of player loss.

NSW:

ACT receives 66.1% of the proportion of player loss on all tickets sold in the ACT for all games.

Soccer Pools:

As per above.

57.52% of player loss where GST is payable.

68.0% of player loss

where GST is not payable.

(The minimum return to players is 50%.)

Payment of taxation is required within 7 days of the determination of the lottery.

As above.

As above.

41% of net gambling revenue from soccer pools and the net proceeds of soccer pools are paid into the Recreation and Sport Fund.

As for lotteries.

Tasmania receives 100% of duty paid to the Victorian Government for Tasmanian soccer pools subscriptions.

57.52% of player loss.

As above.

Licence Fee:    

$177,100 per quarter payable by Golden Casket Lottery Corporation.

$7,300 per quarter payable by QLD Lottery Corporation.

Increases on 1 October of each year based on CPI.

         

 

TAX NSW VIC QLD WA SA TAS NT ACT
OTHER GAMBLING TAXES
 

Fixed Odds (Futures) Racing Betting

10.91% of monthly gross profit (i.e. sales less payments).

Fixed Odds Sports Betting

10.91% of monthly gross profit. (i.e. sales less payments).

FootyTAB, Soccer TAB, SportsTAB

19.11% of player loss (commission)

Nil

Interactive Tax — if the game is a game approved under a gaming Act − the rate of tax specified in that Act applies, otherwise the following arrangements apply:

50% of gross profit of which 8.5% is allocated to the Community Investment Fund.

(Gross profit equates to the amount bet on a game less amount won by players.)

The tax is collected monthly in arrears.

GST credit provided.

Quarterly licence fee of $63,200.

Increases on 1 October each year based on CPI.

Australian Rules, Football and Cricket TAB betting Gross Commission: 25.0%

Tax to Government:

5.0%

75% of sport betting receipts are paid out in dividends and the remainder (i.e. net of the sports betting tax and after the TAB has deducted its administrative expenses) is made available for allocation by the Minister for Sport and Recreation.

Fixed Odds Sports Betting conducted by TAB

State Tax: 6.0%

of net wagering revenue.

Taxes related to minor gaming activities including lucky envelopes; bingo; instant draw bingo; sweepstakes; raffles and gratuitous gaming abolished from 1 July 2004.

Nil

Interactive Gaming Licence Fee

$200,000 on the day licence is granted.

$100,000 on each anniversary of that day.

Tax Rate:

Tax Payable is 20% of gross profit each month.

This drops to 10% in the month after total profit for the year exceeds $10m.

The month after profits first exceed $20m, the rate drops to 5% until the end of the financial year.

Not subject to GST.

Keno:

For Keno played in registered clubs and casino:

For all games of Keno including Heads or Tails

8.91% of player loss (total amount wagered less contribution to the Keno Prize Fund) where player loss is less than or equal to $86.5 million, and 14.91% of player loss thereafter.

For Keno played in hotels:

For all games of Keno including Heads or Tails

8.91% of player loss (total amount wagered less contribution to the Keno Prize Fund) where player loss is less than or equal to $37.7 million, and 14.91% of player loss thereafter.

For all games of Keno, payment of taxation is required weekly and is payable on the following Monday.

Club Keno

24.24% of player loss subject to a minimum player return of 75%.

Payment of taxation is required weekly in respect of the week ending Saturday and is payable on the following Tuesday.

Jupiters Keno

(Statewide)

29.40% of monthly gross revenue, after deducting casino commissions, of which 8.5% is allocated to the Community Investment Fund.

The tax is collected monthly in arrears.

GST credit provided.

Quarterly Licence Fee $177,100.

Increases on 1 October each year based on CPI.

Brisbane and Gold Coast Casinos

Receive 25% commission on sales of Jupiters Keno and pay tax at 21% (including a 1% Community Benefit Levy (CBL)) on commissions.

Townsville and Cairns Casinos

Receives 25% commission on sales of Jupiter Keno and pay 11% tax (including a 1% CBL) on commissions.

 

Keno

(Operated by SA Lotteries.)

41% of net gambling revenue is paid into the Hospitals Fund.

Distributable surplus and income tax equivalent is paid into the Hospitals Fund.

TAS Keno

5.88% of gross profit.

NT Keno

20% on gross profit.

(Tax payable is calculated at the prescribed rate and reduced by the GST amount.)

VIC Keno

Refer to Victorian Keno under Lotteries.

ACTTAB Keno: 2.53% of turnover.

Internet Gaming          

Internet Gaming:

Sportsbetting Endorsement: 0.25% of turnover.

Fixed Odds Wagering Endorsement: 1.0% of turnover.

Simulated Gaming (Internet Gaming) Endorsement:

Within Australia for gross profit:

<$10m: 20%

$10m-<$20m: 17.5% of excess.

>$20m: 15.0% of excess.

Outside Australia: 4.0% of total gross profits.

Major Lottery Endorsement:: 35.55% of turnover.

   
BETTING EXCHANGES
           

Applies to holder of a Tasmanian Gaming Licence with a Betting Exchange endorsement.

   
Annual licence fee          

Annual licence fee indexed annually; fee in 2008‑09 is $448,000.

   
Tax          

10% of commission entitled to in respect of brokered wagering events outside Australia, paid monthly.

15% of commission entitled to in respect of brokered wagering events within Australia, paid monthly.

   
Product levy          

20% of total commission received from Australian racing each month.

   

 

TAX NSW VIC QLD WA SA TAS NT ACT
MOTOR VEHICLE TAXES
Fee Implementation Date:

Effective from 1 July 2008.

Effective from 1 July 2007.

Effective from 1 July 2008.

Effective from 1 July 2007.

Effective from 1 July 2008.

Effective from 1 July 2008.

 

Effective from 1 July 2008.

Motor Vehicle Registration Fee

Car: $52.00

Cycle: $52.00

Lorry: $52.00

Lorry mass 5 tonnes or more: $229.00

Articulated: $343.00

Appointment and Inspection Fee:

$34.30

Standard Number Plate Fee:

$29.20 (2 plates)

Traffic Improvement fee: $44.45

Plate fee: $22.05

Charged on original registration

Recording fee:

Car: $12.15

Cycle: $12.15

Lorry: $12.15

Plate Fee: $13.00

Charged on original registration.

Administration Fees

Renewal of Registration

Car: $6.00

Cycle: $6.00

Lorry: $6.00

New Registration

Car: $21.00

Cycle: $21.00

Lorry: $21.00

Car: $72.85

Cycle: $58.85

Trailer, caravan or horse float: $25.60

(includes motor vehicle fire levy).

For vehicles over 3 years old and < 4.5 tonnes GVM:

$8.40 surcharge plus inspection fee of $38.50 (incl. GST).

Inspection fee for heavy vehicles and trailers: $77.00

(incl. GST)

Upgrade/Temporary Upgrade of Con —figurations: $18.00

Establishment of Registration: $69.30

Not charged separately in the ACT on renewal of registration.

MOTOR VEHICLE TAX

(Charged annually, unless stated otherwise, on the basis of vehicle weight, or engine capacity or number of cylinders and the number of axles for heavy vehicles)

(not Heavy Vehicles — see below and Attachment A.)

Based on Vehicle Tare Weight with Gross Vehicle Mass (GVM).

Victorian registration fees are based on Mass Rating Charges and are not classified by the intended use of the vehicle (i.e. private or business use).

From 1 January 1996 Light Vehicles (motor vehicles with Mass Rating for Charges [MRC] not exceeding 4.5 tonne) and not otherwise entitled to be registered for a lesser fee (various exemptions):

Flat Fee: $178.00

Based on the number of cylinders for passenger vehicles: 1 July 2008.

Based on vehicle type and tare (unladen) weight with Gross Vehicle Mass (GVM).

Registration fees are not levied by the intended use of the vehicle.

Fees for Non Commercial vehicles (sedans etc.) with a GVM of 4,500kgs or less, is based on the number of cylinders.

Fees for Commercial vehicles with an unladen mass of 1,000kgs or less are based on the number of cylinders.

For vehicles with an unladen mass exceeding 1,000kg but with a GVM of 4,500kg or less, the fee is calculated according to the unladen mass.

Based on the number of cylinders or vehicle weight. Effective 1 July 2008.

Pensioners and farmers may be entitled to a 40% rebate on motor tax for Class A vehicles and other light vehicles.

Based on engine capacity.

Based on vehicle type and tare (unladen) weight.

Road Rescue Fee for the grant or renewal of registration annual fee-payable for any motor vehicle other than a veteran, vintage or historical vehicle and vehicles registered to Jervis Bay residents.

Annual Fee: $16.00

Motor Vehicles Private:

(not Heavy Vehicles — see below and Attachment A).

0-975Kg: $166.00

976-1154Kg: $187.00

1155-1504Kg: $217.00

1505-2504Kg: $331.00

Flat Fee: $178.00

No. of Cylinders

1,2 & 3: $171.80

4: $218.55

5 & 6: $335.90

7 & 8: $470.35

9-12: $551.65

No. of Rotors

2: $218.55

3: $335.90

4.01t to 4.5t GVM

$527.25

$16.00 per 100kg.

Discount for the registration of 'Family' vehicles

$60.00 for 12-month period or $30.00 for a 6-month period.

For passenger carrying vehicles the fee is based on the number of cylinders.

to 4 cyl.: $95.00

5 to 6 cyl.: $193.00

7 and over: $280.00

Rotary or electric:: $95.00

As at 1 July 2008

3 cyl. or less: $77.00

4 cyl.: $89.00

5 or 6 cyl.: $112.00

7 or 8 cyl.: $154.00

Over 8 cyl.: $172.00

Rotary or electric: $89.00

Engine Size

Less than or equal to 4 cylinders

0-500: $15.00

501-1000: $30.00

1001-1500: $48.00

1501-2000:$64.00

2001-3000: $70.00

Greater than 4 cylinders

2001-2500:$90.00

2501-3000 $108.00

3001-3500: $133.00

3501-4000: $152.00

4001-4500: $180.00

4501-5000: $200.00

5001-5500: $231.00

5501-6000: $252.00

6001-7000: $294.00

7001-8000: $301.60

For a passenger and goods carrying vehicle with a GVM not exceeding 4.5 tonnes, where the vehicle weighs:

For Business Use

975kg or less: $310.65

976-1154: $344.00

1155-1504: $396.15

1505-4500: $579.60

For Private Use

975kg or less: $205.35

976-1154: $227.25

1155-1504: $257.45

1505-2504: $374.25

2505-2794: $570.20

2795-4500: $579.60

Examination or Inspection of Vehicles

Trailers not exceeding 4.5 tonnes GVM: $29.80*

Motor Cycles:
$40.00*

Motor Vehicles not exceeding 4.5 tonnes GVM: $52.10*

Trailers exceeding 4.5 tonnes GVM:
$72.55*

Motor Vehicles exceeding 4.5 tonnes

GVM: $118.80*

Follow up inspections all vehicles: $12.80

* Includes GST.

Motor Vehicles Business:

(not Heavy Vehicles — see below and Attachment A).

0-975kg: $269.00

976-1154kg: $302.00

1155-1504kg: $352.00

1505-2504kg: $531.00

The rate varies in many steps up to $1,541 at 4,500kg.

Flat Fee: $178.00

Registration fee as for private motor vehicles.

Standard Vehicles

Motor Car

$16.00 per 100kg tare weight.

Motor Wagon

$16.00 per 100kg tare weight.

Light Commercial Vehicles

(i.e. do not have a GVM or GCM greater than 4,500 kg.)

Based on number of cylinders for vehicles with a Tare Mass not exceeding 1,000 kg

1 to 4 cyl.: $95.00

5 to 6 cyl.: $193.00

7 and over: $280.00

Rotary or electric

$95.00

Based on Tare Mass for vehicles over 1,000 kg

1001-1500kg: $209.00

>1500kg: $356.00

Trailer with GVM of 4.5 tonnes or less: $17

Non-agricultural machinery: $88

Tractors (agricultural): exempt

Other Light Vehicles

A truck with a GVM of 3.0 tonne or more:

4: $172.00

5 to 6: $200.00

7 to 8: $229.00

>8: $258.00

A bus with 10 adult seats including the driver's seat:: $114.00

A bus with more than 10 adult seats including the driver's seat:

$200.00

From 1 October 2007

A truck with a GVM of 3.0 tonne or more:

4: $166.00

5 to 6: $193.00

7 to 8: $221.00

>8: $249.00

A bus with 10 adult seats including the driver's seat:

$110.00

A bus with more than 10 adult seats including the driver's seat:

$193.00

Registration fee as for private motor vehicles.

Registration of Vehicles.

Fixed Load Trailer

250kg or less: $57.40

251-764: $145.95

765-975: $223.05

976-1154: $244.95

1155-1504: $275.20

1505-2499: $391.95

2500-2504: $599.40

2505 2794: $945.50

2795-3054: $1,068.55

3054-3304: $1,165.50

3305-3564: $1,261.40

3565-3814: $1,351.05

3815-4064: $1,450.10

4065-4324: $1,541.85

4325-4500: $1,638.80

Motor Tractors

2000kg or less:

$113.60

2001-4000: $189.70

4000 & over: $431.55

Motor Implements

975kg or less: $84.50

976-1154: $88.80

1155-1504: $94.20

1505-4500: $115.70

Heavy Vehicles:

(see also Attachment A)

Motor Vehicles of more than 4.5 tonnes GVM:

The National Heavy Vehicle Charging Regime applies, where the various rates are based on Gross Vehicle Mass, number of axles, body type and trailer use.

An additional bridge levy of $125.00 applies to Omnibus, Tourist vehicles and Coaches with a tare weight of 3,565 kg upwards.

Motor vehicles of more than 4.5 tonne GVM:

The National Heavy Vehicle Charging Regime applies, where the various rates are based on Gross Vehicle Mass, number of axles, body type and trailer use, where they are not otherwise entitled to be registered for a lesser fee, i.e. primary producers.

Motor vehicles of more than 4.5 tonne GVM:

The National Heavy Vehicle Charging Regime applies, where the various rates are based on Gross Vehicle Mass, number of axles, body type and trailer use.

Motor vehicles of more than 4.5 tonne GVM:

The National Heavy Vehicle Charging Regime applies, where the various rates are based on Gross Vehicle Mass, number of axles, body type and trailer use.

Motor vehicles of more than 4.5 tonne GVM:

The National Heavy Vehicle Charging Regime applies, where the various rates are based on Gross Vehicle Mass, number of axles, body type and trailer use.

Motor vehicles of more than 4.5 tonne GVM:

The National Heavy Vehicle Charging Regime applies, where the various rates are based on Gross Vehicle Mass, number of axles, body type and trailer use.

Motor vehicles of more than 4.5 tonne GVM:

The National Heavy Vehicle Charging Regime applies, where the various rates are based on Gross Vehicle Mass, number of axles, body type and trailer use.

Motor vehicles of more than 4.5 tonne GVM:

(Gross vehicle mass over 4.5 tonnes) are charged according to the Road Transport Charges (Australian Capital Territory) Act 1993.

These are nationally agreed charges.

Motor Cycles:

Flat Tax: $49.00

(Weight Tax)

Flat Tax: $35.60

Flat Tax: $73.80

Up to 250cc: $32.00

Over 250cc: $48.00

Flat tax: $32.00

Flat tax: $12.00

Up to 600cc: $10.00

Over 600cc: $15.00

Up to 100cc: $86.70

Over 100cc: $86.70

TRANSFER FEE
 

Private Transfer

Car: $26.00

Cycle: $26.00

Lorry: $26.00

Motor Dealer
Transfer: $26.00

Private Transfer (vehicle): $31.20

Motor Car Dealer Transfer (vehicle):

$15.90

Cycle and/or Trailer:

$5.40

Car: $20.40

Cycle: $20.40

Lorry: $20.40

Car: $12.20

Cycle: $12.20

Lorry: $12.20

Car: $21.00

Cycle: $21.00

Lorry: $21.00

Car: $23.00

Cycle: $23.00

Lorry: $23.00

Trailer: $23.00

Car: $14.40

Cycle: $14.40

Lorry: $14.40

Flat charges of $30.30 apply.

Car: $30.30

Cycle: $30.30

Lorry: $30.30

 

TAX NSW VIC QLD WA SA TAS NT ACT
DRIVERS' LICENCES
 

1 Year: $ 44.00

3 Years: $106.00

5 Years: $143.00

Excludes $2 Drug Testing Levy

Pensioner Concession card holders and certain Department of Veteran Affairs (DVA card holders are exempt from licence fees).

3 years: $45.30

10 years: $154.00

1 Year: $27.65

2 Years: $38.50

3 Years: $49.35

4 Years: $60.20

5 Years: $71.05

Duplicate: $26.50

1 Year: $36.60

5 Years: $116.00

1 year: $26.00

10 years: $260.00

Note: In addition to the above fees an Administration Fee of $15.00 applies.

Standard

1 year: $26.55

2 years: $43.20

3 years: $59.85

4 years: $76.45

5 years: $91.85

Pensioner

1 year: $17.60

2 years: $25.25

3 years: $34.24

4 years: $41.90

5 years: $48.30

Persons who have attained the age of 65 are exempt from the licence renewal fee but must pay a fee of $8.65 for a driver's licence photo.

1 year: $24.00

2 years: $36.00

3 years: $48.00

4 years: $60.00

5 years: $72.00

Standard

1 Year: $28.35

5 Years: $141.90

RIDER'S LICENCE
 

As above, or free if car or lorry licence is held.

As above, or free if car or lorry licence is held & visa versa.

As above.

As above.

As above for Driver Licence, or free if car or lorry licence is held.

As above.

As above.

As above.

No additional fee payable if holder of licence for both Motor Cycle and Motor Vehicle.

LEARNER'S PERMIT
 

Car: $18.00

Cycle: $18.00

Excludes $2 Drug Testing Levy

Motor Car: $19.30

(Valid for a period of 10 years).

Motor Cycle: $19.30

(Valid for a period of 15 months).

$68.40 (3 years — or part of a 3 year period including logbook fee of $15.70).

Logbook fee: $15.70

Exemption from logbook requirements: $31.40

Exemption from high-powered vehicle restriction: $31.40

Exemption from late night driving restriction: $31.40

Light Vehicle: $68.30 (Valid for 1 Year).

Heavy Combination Vehicles: $154.30

(Includes application fee and 1 practical driving test.)

MC: $36.20

(assessment conducted by approved service providers)

$25.00 plus an administration fee of $15.00 (issued for a period of 24 months).

$26.55

Cars: $18.00

(12 months)

Cycles: $18.00

(3 months)

Valid for two years: $33.25

LICENCE TEST FEE
 

$44.00 (Valid for 1 practical driving or riding test).

Driver Qualification Test: $36.00

Driver Knowledge Test: $36.00

Hazard Perception Test: $36.00

Motor Car

Appointment Fee: $11.10

Learner Knowledge Test (Written): $19.00

Learner Driving Test (Practical): $35.00

Hazard Perception Test: $14.50

Motor Cycle

VicRoads no longer provides a motorcycle learner permit and licence testing service.

Accredited motorcycle providers offer tests with an accompanying training service on a commercial basis.

Heavy Vehicle

Accredited heavy vehicle providers of heavy vehicle licence testing services, and offer tests with an accompanying training service on a commercial basis.

VicRoads continues to provide a testing service.

Heavy Vehicle Practical Test: $38.30 (GST included)

$42.35 (Valid until a driving test is conducted).

$18.05 (Road Rules Test).

$15.00 (Hazard Perception Test)

Learner Knowledge Test (CTT): $17.40

Subsequent knowledge test: $17.40

$68.30 (valid 3 years) for application fee which includes Learner's permit plus 1 practical driving test.

Subsequent tests: $71.80 each.

Phase 2 Logbook: $18.40

Hazard Perception Test (HPT): $19.30

Subsequent HPT: $19.30

$154.30 — heavy vehicle combinations- application fee which includes Learner's permit plus 1 practical driving test.

Subsequent tests $160.60

Written test: $10.00

Plus an administration fee of $15.00

(practical test by private providers)

Motor Cycle courses

Level 1: $313.00 (Learner's Permit)

Level 2: $276.00 (Full Licence)

Note: In addition to the above fees, an Administration Fee of $15.00 applies.

Motor Vehicle Test

40 minutes test: $40.00

Greater than 40 minutes test: $90.00

Booking fee: $15.00

Administration fee: $15.00

Car test: $33.25

Novice driver test: $54.65

Instructors licence test: $64.00

Motor Cycle and Heavy Vehicle practical testing are to be conducted by accredited external service providers.

Driving Test: $26.40

Riding test for provisional or open licence: $26.40

Instructors licence test: $92.40

(including GST)

Driving Test: $78.40

(Up to 60 minutes)

(including GST)

SURCHARGE / LEVY ON MOTOR VEHICLE THIRD PARTY VEHICLE INSURANCE
 

Nil

10% stamp duty on insurance premium.

10 cents duty per policy.

Levies and Fees range from $15.00 - $62.80 depending on class.

10% stamp duty on insurance premium.

Yearly policy: $60.00

9 monthly policy: $45.00

6 monthly policy: $30.00

3 month policy: $15.00

$6 per policy.

Note: this refers to duty on the premium. A surcharge of 3% applies to periodic payments.

Nil

Nil

Source: Table compiled by NSW Treasury from information supplied by states and territories as part of the process for updating the annual Interstate Comparison of Taxes publication.

All care has been taken in the preparation of the table, however, the Australian Government Treasury and NSW Treasury take no responsibility for any errors in the information provided.