Taxation records for Australia consist of rate and assessment books. While not a primary genealogical source, they can serve as a census substitute.
Rate and assessment books have been kept from the late 1850s through the present. They are arranged by districts (shires) and alphabetically list names of the occupiers. Other details found in these books include the name of the owner, residence of the occupier, a description of the property and its value, and the date of payment and the amount paid.
Rate and assessment books in Australia are usually found in district archives and in other local libraries and repositories. The following is a guide to repositories of the New South Wales taxation records:
Hughes, Joy N. Local government local history: A guide to N.S.W. local government minute books and rate records. Sydney, Australia: Royal Australian Historical Society, 1990. (Family History Library Call No. 994.4 A3h.)
The Family History Library has microfilm copies of some of the rate books. These records are also listed in the Place Search of the Family History Library Catalog under:
AUSTRALIA, [STATE] - TAXATION