Tax concessions from state and local governments
There are a number of tax concessions available to charities from state and local governments including:
- transfer duty (a tax on some financial and property transactions),
- payroll tax (a tax on wages that exceed a certain threshold paid by employers) and
- land tax (a tax on land owners).
Each state and territory has different requirements for accessing these concessions. Some organisations may be eligible to apply for exemptions from state taxes. Property transfers by incorporated associations on amalgamation and surplus property distributions on cancellation or wind up may be exempt from the requirements to pay transfer duty. For information about payroll and land taxes, transfer duty and compliance requirements in Western Australia contact the Department of Finance: