Australia Indirect & Other Taxes Guides
8 guides on GST, luxury car tax, wine equalisation, excise, and fuel tax credits.
Australia Excise Duties Guide (Fuel Excise, Alcohol Excise, Tobacco Excise, Excise Refunds)
Australian excise duties — the 'fuel excise' (the 'diesel and the petrol excise at 47.7 cents per litre'), the 'alcohol excise' (the 'beer excise, the spirits excise, the wine excise'), the 'tobacco excise', and the 'excise refunds' for the 'eligible businesses'.
Australia Fuel Tax Credits Guide (Excise Refund, Eligible Fuels, Rate Schedule, Heavy Vehicles)
Australian fuel tax credits — the 'fuel tax credits' for the 'businesses' that use the 'fuel in the eligible activities' (the 'heavy vehicles on the public roads' and the 'off-road activities'), the 'fuel tax credit rates', and the 'eligible fuels' (the 'diesel', the 'petrol', the 'LPG', the 'CNG').
Australia GST Guide (Goods and Services Tax, BAS, GST Credits)
the Australian Goods and Services Tax (GST) — the 10% GST rate, the GST registration threshold, the GST-free supplies, the input-taxed supplies, the Business Activity Statement (BAS), the GST credits, and the non-resident GST obligations.
Australia Land Tax Guide by State (Land Tax Rates NSW, VIC, QLD, WA, SA, TAS, ACT, NT Thresholds and Exemptions)
the land tax in Australia by state — the land tax in the NSW, the VIC, the QLD, the WA, the SA, the TAS, the ACT and the NT; the land tax thresholds, the rates, the exemptions, the principal place of residence exemption, the land tax calculation.
Australia Luxury Car Tax Guide (LCT 33%, Threshold $89,332, Fuel-Efficient $79,732, GST)
the Australian Luxury Car Tax (LCT) — the LCT at 33% on the cars above the 'LCT threshold' of $89,332 (the 'fuel-efficient car threshold' of $79,732 for the 2025-26 year), the LCT calculation, the LCT-free cars (the 'cars for the disability modifications'), and the 'LCT refunds' for the 'exporters'.
Australia R&D Tax Incentive Guide (R&D Offset, 43.5% Refundable, 38.5% Non-Refundable, CLA)
the Australian R&D Tax Incentive — the refundable R&D tax offset at 43.5% for the SMEs (the 'eligible entities' with the aggregate turnover below $20 million), the non-refundable R&D tax offset at 38.5% for the large companies, and the R&D expenditure and the 'core R&D activities' and the 'supporting R&D activities'.
Australia State Stamp Duty & Land Tax Guide (Transfer Duty, Land Tax, Surcharges by State)
Australian state stamp duty and land tax — the 'transfer duty (stamp duty)' on the 'property purchases' by the 'state' (NSW, VIC, QLD, WA, SA, TAS, ACT, NT), the 'land tax' on the 'ownership of the land', the 'foreign buyer surcharges', and the 'duty exemptions'.
Australia Wine Equalisation Tax Guide (WET 29%, Producer Rebate, GST-Free, Calculation)
the Australian Wine Equalisation Tax (WET) — the WET at 29% on the 'wholesale value' of the wine, the 'WET producer rebate' of up to $350,000 per year, the 'WET-exempt wines' (the 'cider', the 'beer', the 'spirits'), and the 'WET calculation' for the 'wine producers', the 'wine merchants', and the 'importers'.