What is a state tax?
A state tax is a levy imposed by the state government. They have a very different legal status to federal tax because they are not levied under the same consitutional system. Also they are not enforced by the same revenue authorities. Federal Taxes are enforced by the Australian Taxation Office and State Taxes are enforced by State bodies such as, in New South Wales the office of state revenue. In Queensland, there is also the office of state revenue. In Victoria, it is called the state revenue office. In the ACT it is the ACT Revenue Office. In the Northern Territory it is the Northern Territory Treasury. In South Australia, it is Revenue South Australia and in Tasmania it is the Tasmanian State Revenue Office. Finally, in Western Australia there is the department of State Revenue.
To examine some of the state taxes in New South Wales as an example, in New South Wales some of the key taxes which apply at state level are stamp duty and land tax. There are also hidden taxes on gambling through license fees and on the consumption of products like tobacco which attrach hefty taxes in most states. Indirectly, the imposition of council rates are also a state government tax in some respects. However, the one that most people worry about is stamp duty in conjunction with land tax. If you are buying a property, this is the major consideration because stamp duty and land tax. First home buyers are generally exempt from both of these taxes because the property is their primary residence which leaves them exempt from land tax and they are exempt from stamp duty because of the first home buyer exemptions from stamp duty.
Where can I get help with state taxes?
If you have a question about any aspect of state taxes and you would like some information about a state tax or information on how to interact with any of the state tax revenue bodies, we are more than happy to help and have taxation lawyers available online now to assist you with this. You can also post your taxation law query to the right.
