The Overview of State Taxes and Royalties (OSTR) is an annual publication that provides information on Western Australia's taxes, mineral and petroleum royalties including current rates, key exemptions and concessions, interstate comparisons, revenue collections, and historic information on changes to rates and bases.
The 2025-26 edition of the OSTR includes comparisons of state taxes as they apply in the 2025-26 financial year, and key announcements made in the 2024-25 Mid-year Reviews and 2025-26 Budgets of all states and territories.