State Tax Services

Helping you navigate through evolving State tax requirements

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Understanding and meeting your tax obligations

With the full suite of services across all facets of stamp duty, land tax and State taxes, and the largest team of dedicated State tax specialists in Australia (including 6 dedicated Partners), we help our clients navigate the complex and varied State tax environment, including keeping up to date with constantly evolving laws and regulations.

We advise on the full spectrum of matters ranging from smaller intercompany transactions to major ASX listed takeovers, restructures and divestments including the land tax implications of acquisitions and holding structures.

What we do

We offer technical guidance including: 

  • Assisting you to understand the stamp duty and / or land tax implications that may arise in respect of proposed acquisitions

  • Reviewing historical transactions to assess and quantify potential historic stamp duty and land tax risks

  • Identifying and quantifying duty liabilities on acquisitions of assets and / or interests in entities

  • Optimising acquisition structures to achieve stamp duty and / or land tax savings, including with respect to foreign surcharges, balanced with commercial objectives

  • Reviewing and assisting in the drafting of transaction documents to reduce the risk of unintended adverse duty and land tax implications and to ensure inclusion of appropriate indemnities and warranties

  • Assisting you to understand the land tax implications associated with the acquisition and holding of land in Australia

  • Complying with and managing lodgement and payment obligations

We support you and your business by:

  • Assisting in the vendor due diligence process to identify any potential historic stamp duty and land tax risks

  • Reviewing and assisting in the drafting of transaction documents to reduce the risk of unintended adverse duty and / or land tax implications and to ensure inclusion of appropriate indemnities and warranties

We assist you in:

  • Understanding the stamp duty and / or land tax implications in respect of proposed restructures

  • Optimising structures to achieve duty and / or land tax savings, balanced with commercial objectives

  • Reviewing and assisting in the drafting of transaction documents to reduce the risk of unintended adverse stamp duty and / or land tax implications

  • Applying for available exemptions or relief from stamp duty and / or land tax

We offer technical guidance in dealings relating to shares, units and other interests in entities. This includes:

  • Assisting you in understanding the landholder duty and / or land tax implications that may arise in respect of proposed transactions
  • Assisting in the structuring of acquisitions and / or the holding of assets
  • Identifying relevant land assets, including analysis of fixed asset registers
  • Working with valuation teams to ensure valuations are undertaken in accordance with State Revenue Authority requirements
  • Complying with and managing lodgement and payment obligations, including applying for any available exemptions or relief from landholder duty, particularly with respect to surcharge duty or land tax surcharge

We provide support to foreign investors by:

  • Helping you understand the surcharge stamp duty implications of transactions, and surcharge land tax implications of holding land in Australia

  • Preparing and applying for available exemptions for relief from stamp duty and / or land tax including relief from foreign duty and land tax surcharges especially for foreign developers of residential property developments (such as aged care, student accommodation, etc.)

We can provide:

  • Representation and advocacy in negotiating with revenue authorities in relation to assessments, objections or other disputes; and

  • Representation in Courts or Tribunals in State tax disputes if required.

We can assist by:

  • advising on compliance with insurance duty laws and regulations; and
  • reviewing business to identify insurance duty risks and opportunities.

We provide support to foreign and domestic investors by:

  • Helping you understand the surcharge land tax and standard land tax implications of holding land in Australia
  • Preparing and applying for available exemptions for relief from land tax including relief from foreign duty and land tax surcharges especially for foreign developers of residential property developments (such as aged care, student accommodation, etc.) and land tax generally
  • Preparing and applying for primary production and other land tax exemptions

Our Employment Taxes team can provide technical support to your business, including:

  • Advising on compliance with payroll tax laws and regulations;
  • Reviewing your business to identify payroll tax risks and opportunities;
  • Assisting with payroll tax compliance, including the preparation or review of your payroll tax calculations;
  • Assisting in the vendor due diligence and due diligence process to identify any historic payroll tax risks;
  • Representing and advocating in negotiations
  • with revenue authorities in relation to assessments, objections or other disputes; and
  • Representating in courts or tribunals in State tax disputes

For further details, please visit our Employment Taxes website.

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Contact us

Rachael Cullen

Rachael Cullen

Partner, Tax, PwC Australia

Tel: +61 409 470 495

Barry Diamond

Barry Diamond

Partner, State Taxes, PwC Australia

Tel: +61 (3) 8603 1118

Ari Esmerian

Ari Esmerian

Partner, Global Tax, PwC Australia

Tel: +61 420 360 654

Jess Fantin

Jess Fantin

Partner, PwC Australia

Tel: +61 (7) 3257 5501

Cherie Mulyono

Cherie Mulyono

Partner, State Taxes & Shine (PwC's LGBTIQ+ network), PwC Australia

Tel: +61 2 8266 1055

Rachael Munro

Rachael Munro

Partner, Tax Controversy and Dispute Resolution, PwC Australia

Tel: +61 416 108 657

Matthew Sealey

Matthew Sealey

Partner, Financial Advisory - Tax, PwC Australia

Tel: +61 400 684 803

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