State taxes

Stamp duty, land tax and a variety of other taxes imposed by each of the Australian states and territories add cost and complexity to doing business and acquiring property in Australia. Deloitte Australia’s state taxes specialists can help resident and non-resident entities navigate this complex and frequently changing legislative landscape.  

Our team of state taxes specialists provide practical, commercially focussed solutions across a wide range of state taxes including:

• All types of duty – i.e., stamp duty, land transfer duty, landholder duty, corporate trustee duty, insurance duty and lease premium duty
• Land tax
• Duty and land tax surcharges on certain residential and non-residential property acquisitions by foreign buyers
• Mining and petroleum royalties
• Congestion/commercial parking levies
• Land development, improvement, building and related infrastructure levies 
• Windfall gains tax (for Victorian land with a taxable value uplift due to rezoning).  

Our services include identifying the stamp duty and other state taxes consequences of a wide range of transactions – including complex infrastructure projects, real property and asset acquisitions, corporate restructures, and merger and acquisition activity. We can assist businesses at all stages of the transaction process, from the transaction planning phase through to helping with tax and duty compliance obligations following completion.  

We have experience dealing with the various state and territory revenue authorities, including obtaining rulings, managing objections and appeals against assessments, and providing advice and assistance when investigations or reviews are initiated. 

Our state taxes specialists can help you understand the state taxes implications for your business and transactions, and will work with you to identify available exemptions, concessions and other opportunities to support you in paying the appropriate amount of duty or tax.