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General information

Applying for ex gratia relief—you can apply for ex gratia relief from your state tax liability.

Assessments—we will issue you with an assessment notice for all OSR assessments and reassessments.

Charitable institutions—certain charitable, educational and religious institutions may be exempt from paying duty or taxes in particular circumstances.

Documentation—the Taxation Administration Act 2001 covers record keeping, lodging and providing documents, and confidentiality.

GST—duty must be calculated on the GST-inclusive amount when GST is a component of a particular transaction.

Objections, appeals and decisions—if you are dissatisfied with an assessment, you may lodge a written objection to the assessment.

UTI and penalties—where any tax is not paid, tax administration laws can impose interest and/or penalty tax.