ACT Government Business Taxes and Charges

If you have a business or own commercial property in Canberra, you may be subject to the following taxes and levies. For more information please visit the ACT Revenue Office Website at: www.revenue.act.gov.au , or the specific pages as indicated below.

Payroll Tax

If your business employs personnel in the ACT and you or your group pays monthly Australia-wide wages exceeding the ACT determined monthly threshold, then you are required to register, lodge a return and pay payroll tax in the ACT. For more information visit the ACT Revenue Office Website at: Payroll Tax

Duties

Duty is imposed on the purchase of property, insurance and the transfer of registration of a motor vehicle. For information on these duties in the ACT visit the ACT Revenue Office Website at: Duties

Land Tax

All rateable land in the ACT is subject to land tax payable by the owner. All commercial properties are liable for land tax, and residential properties are only liable for land tax if they are rented or owned by a company or trustee. Residential property owned by a building or development company may be exempt from land tax for a period of two years. For further information about Land Tax in the ACT visit the ACT Revenue Office Website at:
Land Tax

Rates

ACT property owners pay Rates to provide funding for a wide range of municipal and other essential services to the ACT community. For further information about Rates visit the ACT Revenue Office Website at: Rates

Fire and Emergency Services Levy

The Fire and Emergency Services Levy is chargeable on all rateable property in the ACT. For further information about the Levy visit the ACT Revenue Office Website at: Fire and Emergency Services Levy

City Centre Marketing and Improvements Levy

The City Centre Marketing and Improvements Levy is imposed on rateable commercial land within a prescribed collection area and is used to promote, maintain and improve the amenity of the Civic area. For further information about the Levy visit the ACT Revenue Office Website at: City Centre Marketing and Improvements Levy

Utilities (Network Facilities) Tax

This tax is imposed upon the owners of any network facility on land in the ACT. A network facility is any part of the infrastructure of a utility network not fixed to land subject to either a lease, a license granted by the Territory or any right prescribed by regulation.

Utility networks include networks for transmitting and distributing electricity, gas, sewage, water and telecommunications. Examples of a network facility include powerlines or pipes over or under land, and telecommunications cabling. For further information visit the ACT Revenue Office Website at: Utilities Tax