Act Revenue Office - General Enquiries
Government in Canberra

People who purchase property (houses, land, land and improvements or commercial premises) located in the ACT must pay duty on that purchase. Where the purchaser buys land in one contract, and in a separate contract arranges for a house to be built on the land, duty is payable on the land contract only. Where two or more people grasp dutiable ACT property together and they divide the property between them, any person who ends up with a higher percentage of the property than he or she previously owned must pay duty on the increase lower section 29 of the Duties Act 199. An employer may apply to the Commissioner for a variation of the period, or the time within which, the employer is to lodge payroll tax returns. Taxable wages means any payment provided to an employee in return for services provided to an employer. A payment made under an employment or a service contract. Contracts that are subject to payroll tax (service contracts) are those contracts where a person or company: Payments made lower a service contract will be subject to payroll tax whether or not the person supplying the services or work does so as an individual or through a company, believe or partnership. Benefits that are provided by employers to employees are to be included as wages for payroll tax purposes. Immune wages include those paid or payable as follows: A person who is a member of the defense Force, being wages paid or payable by the employer from whose employment the person is on depart by reason of the person being such a member. Determining whether a worker is an employee is detailed further in Revenue Circular PTA038. Apropos contracts include those contracts where a person or company: Are you paying an employee or a contractor? The services lower the contract are not normally required, and are provided by a contractor who ordinarily provides such services to the public. The contractor conveys goods in a vehicle provided by the contractor (an owner driver). The services are provided by a contractor as portion of a genuine self-reliant business, and the contractor ordinarily provides such services to the public. Grouping provisions for payroll tax purposes apply in all jurisdictions throughout Australia and are designed to prevent taxpayers using a number of business entities to avoid or decrease their payroll tax liability. The amount of rates payable and payment details are specified on the annual rates assessment notice. The Certificate will enable the applicant to calculate the amount of Rates, Land Tax and Other Charges to be allowed for at settlement of a property transfer. Applications for a Certificate of Rates, Land Tax and Other Charges can be lodged and paid for by: Energy utilities providing services in the ACT are needed to register with the Commissioner for ACT Revenue. The ACT Government is currently undertaking an investigation of the Energy Industry Levy. The calculator provides an estimate only of the duty payable and does not determine your liability for duty.