Norfolk Island tax and super

On 1 July 2016, Australia’s tax and superannuation laws came into effect for residents of Norfolk Island.

While most of Norfolk Island’s obligations are the same as those on mainland Australia, there are some differences:

• Goods and services tax, luxury car tax, wine equalisation tax and fuel tax credits don’t apply to transactions on Norfolk Island.
• An Australian business number (ABN) isn’t required – although businesses may want to get one to make it easier to deal with us online.
• The ‘No ABN’ withholding rules don’t apply – Norfolk Island businesses don't need to withhold tax from payments to other Norfolk Island businesses that don't provide an ABN.
• Super guarantee transitional rates apply to Norfolk Island, increasing annually by 1%, from July 2016, until it reaches 12% on 1 July 2027.
• Capital gains tax doesn't apply to Norfolk Island assets held by Norfolk Island residents before 24 October 2015.

Norfolk Islanders can use the phone numbers listed below to call us free of charge. When using these numbers, don’t dial the international country code for Australia (+61). Doing so may incur charges at international rates.

Table 1: Contact details for Norfolk Islanders

Phone number	Nature of enquiry
13 28 61	Individuals
13 28 66	Businesses
13 72 86	Registered tax professionals
13 11 42	Debt enquiries
13 10 20	Super enquiries
1300 130 248	Not-for-profit organisations

How Australia's tax and superannuation laws apply for Norfolk Island residents and businesses.