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  • the ATO The following organisations are generally exempt from payroll tax provided specific qualifying conditions are met Religious institutions Public benevolent institutions Public or nonprofit hospitals Nonprofit nongovernment schools Charitable organisations LAND TAX All landowners except those in the Northern Territory may be liable for land tax In the Australian Capital Territory land tax is levied on lessees under a Crown lease Landowners are generally liable for land tax when the unimproved value of taxable land exceeds certain thresholds excluding the ACT In some states deductions and rebates are available depending on how the land is used Principal places of residence are generally exempt from land tax however this depends on particular qualifying criteria these vary between jurisdictions Land owned and used by the following types of organisations might be exempt from land tax Nonprofit societies Clubs and associations Religious institutions Public benevolent institutions Charitable institutions STAMP DUTY Stamp duty is levied on particular written documents and transactions including Motor vehicle registrations and transfers Insurance policies Leases Mortgages Hire purchase agreements Property transfers eg transfer of businesses real estate and particular shares The stamp duty rate varies according to the type of transaction and its value Depending on the nature

    Original URL path: http://www.colville.com.au/resources/tax_facts?scid=2825 (2014-01-05)
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  • their ordinary time earnings You are generally required to pay superannuation contributions for your employees if they are Over the age of 18 no upper age limit from 1 July 2013 Paid 450 or more before tax in a calendar month MORE Use the Superannuation Guarantee Eligibility Tool to determine whether you need to pay superannuation contributions for an employee The ATO provides the following tools to help you understand

    Original URL path: http://www.colville.com.au/resources/tax_facts?scid=2826 (2014-01-05)
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  • Applies to a variety of situations whenever outstanding amounts are due to the ATO Failure to lodge on time penalty FTL Administrative penalty which may be applied if you fail to lodge a return statement notice or another document with the ATO by the required date Additional penalties include failing to Keep or retain required records Retain or produce required declarations Provide access and reasonable facilities to an authorised tax

    Original URL path: http://www.colville.com.au/resources/tax_facts?scid=2828 (2014-01-05)
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  • not have a WET liability unless they make their own wholesale wine Generally WET is included in the price that retailers such as bottle shops and restaurants pay when purchasing wine The retailer is not entitled to claim back the cost of the WET as the WET is built into the price the retailer pays and then passed on to the consumer WET applies to the following alcoholic beverages Grape

    Original URL path: http://www.colville.com.au/resources/tax_facts?scid=2829 (2014-01-05)
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