Perth Sales and Use Tax Rates - City Bylaws

Taxation and Finance Western Australia 4 Minutes Read · published February 11, 2026 Flag of Western Australia

Perth, Western Australia retailers are primarily governed by federal GST rules and a range of local business and trading bylaws administered by the City of Perth. Local government in Perth does not impose a separate municipal sales or use tax; retailers should comply with Australian Taxation Office GST obligations and any City of Perth permits or local laws that affect trading, signage, food sales and street trading. This guide summarises which authorities enforce rules, typical compliance steps, where to find official forms, and what to do if you receive a notice or fine. For specifics about City procedures and local licences see the City of Perth business pages [1].

Check GST registration obligations early when your turnover nears the threshold.

Overview for Retailers

There is no separate municipal sales tax in Perth; the Australian GST is the applicable sales tax for goods and services supplied by retailers. Local bylaws regulate where and how you may trade in public places, display signage, and operate food businesses. Retailers should treat three compliance tracks as distinct: federal taxation (GST), state regulatory requirements (e.g., food safety or planning), and City of Perth local laws and licences.

Penalties & Enforcement

The City of Perth enforces local laws and licensing requirements through its Compliance and Regulatory Services teams and may issue notices, infringement fines, orders to remedy, or court proceedings where local law breaches occur. Specific monetary fine amounts for sales/use tax are not applicable because the City does not levy a sales tax; fines and penalties for local-law breaches are not specified on the cited City of Perth page [1]. For GST compliance and penalties under federal law see the ATO guidance on GST and penalties.

  • Monetary fines: not specified on the cited City of Perth page; federal GST penalties set by the ATO where applicable.
  • Escalation: first offences may attract infringement notices; repeat or continuing breaches may lead to orders or prosecution; specific ranges not specified on the cited City of Perth page.
  • Non-monetary sanctions: remedial orders, suspension of permits, seizure of goods in limited circumstances, or court action.
  • Enforcer: City of Perth Compliance and Regulatory Services (complaints and inspections via City webpages).
  • Appeals and review: avenues include requesting internal review with the City or lodging a court appeal; time limits for appeals are not specified on the cited City of Perth page.
  • Defences and discretion: defences such as a "reasonable excuse" or valid permit/variation may apply; availability and wording are not specified on the cited City of Perth page.
If you receive an infringement, act quickly to request review or seek legal advice.

Common violations and typical outcomes

  • Trading without a permit in a public place — infringement notice or removal of stall.
  • Non-compliant signage — removal and potential fine.
  • Operating a food business without registration — orders to cease and penalties under health regulations.

Applications & Forms

Retailers should register for GST with the Australian Taxation Office and obtain any City of Perth licences or permits required for street trading, signage or events. The ATO provides GST registration and reporting forms and online services, and the City of Perth publishes local licence applications and fee information on its business pages; specific City form numbers or fees are not specified on the cited City of Perth page [1]. For GST registration, use ATO online services or an authorised tax agent [2].

Most routine permits are applied for online through the City of Perth portal.

How to comply - Action steps

  • Register for GST with the ATO if your turnover meets the threshold.
  • Check City of Perth permit requirements for trading, signage and events and apply before trading.
  • Keep records of sales, invoices and permits to respond to inspections or disputes.
  • If issued an infringement, follow the City review process or pay the fine within the stated period.

FAQ

Does the City of Perth charge a separate sales or use tax?
No; the City of Perth does not impose a municipal sales or use tax—federal GST applies and City bylaws regulate trading practices. See City of Perth business pages for local permit rules.
When must I register for GST?
You must register for GST with the ATO when your annual turnover meets or exceeds the ATO threshold or if you choose to register voluntarily; use ATO registration services for forms and lodgement.
Who enforces local trading rules in Perth?
The City of Perth Compliance and Regulatory Services enforces local laws, issues permits, and handles complaints related to trading and signage.

How-To

  1. Confirm whether your business turnover meets the ATO GST threshold and register for GST if required.
  2. Review City of Perth permits relevant to your trading activity (street trading, markets, signage) and gather required documents.
  3. Apply for and obtain any City permits before trading in public places.
  4. Maintain accurate sales records, tax invoices and permit copies for inspections and reporting.
  5. If you receive an infringement, follow the City review procedure or lodge an appeal within the stated timeframe.

Key Takeaways

  • Perth has no municipal sales tax; GST is handled by the ATO.
  • City of Perth enforces local trading bylaws and issues permits for street trading and signage.
  • Keep clear records and obtain licences before trading to minimise enforcement risk.

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