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Introduction
In addition to federal government taxes, community organisations may also have to pay state or territory taxes, such as stamp duties, payroll tax, and land tax.
Certain types of not-for-profit organisations and charities may also have access to state or territory government tax exemptions and concessions.
Note
An exemption from state or territory taxes (stamp duty, payroll tax, and land tax) does not automatically follow from federal Deductible Gift Recipient (DGR) status in any Australian state or territory.
For an organisation to be exempt from these state and territory taxes, generally, it must meet criteria that focuses on:
- the organisation's sole or dominant purpose being charitable, benevolent, or philanthropic (as defined in the relevant state or territory Act), and
- the exclusive use of the property (for land tax and stamp duty) or the employee's work (for payroll tax) being for that charitable purpose
In practice, an organisation with DGR status and ACNC registration has a high chance of being granted the state or territory tax exemptions, but it must still formally apply to the state or territory revenue office to have its charitable status recognised for state or territory purposes.
For more information, see our webpages on Deductible Gift Recipient Status and Should your group register as a charity?
Information about state and territory tax exemptions or concessions that may be available to community organisations is set out below.
Note
Always refer to the official state and territory revenue office websites for the most up-to-date information.
Eligibility for concessions and exemptions often depends on the specific activities and purposes of the organisation.
Seek professional advice from a tax accountant or legal professional specialising in not-for-profit law.
Select the state or territory where your organisation is based.
The content on this webpage was last updated in October 2025 and is not legal advice. See full disclaimer and copyright notice.
