RevenueWA eNewsletters

Payroll tax

Annual reconciliation

Annual reconciliation for payroll tax is fast approaching.

To help you prepare, please see our reconciliation page to learn about the information you must submit, and notify us of any changes to your registration status.

Duties

Transfers of land by seizure and sale order

Lodge transfers of land by seizure and sale order with RevenueWA for assessment. These transfers are not self-assessable because the required valuation of the transferred property may affect the duty payable.

Apparent purchasers

Nominal duty is charged when dutiable property is transferred from an apparent purchaser to the real purchaser in certain circumstances.

When transferring property from an apparent purchaser who is acting as guarantor, nominal duty will be charged if:

• the parties can show the transfer was from a person acting as a guarantor for the real purchaser and
• the real purchaser paid for the purchase (including the deposit) and any subsequent maintenance or improvements.

Lodge these transactions with RevenueWA for assessment.

See the Duties Information Requirements for supporting documents you may need to lodge.

Off-the-plan concession

Registered WA settlement agents and lawyers can now use Online Duties to self-assess the off-the-plan concession for both under construction and pre-construction transactions.

Your clients must complete Form FDA53 ‘Off-the-plan Concession Application’. Select ‘off-the-plan concession’ in Online Duties and use the information provided in the form when self-assessing the transaction. Retain the form and supporting documents for audit purposes.

If an eligible contract has already settled, lodge the transaction with RevenueWA for reassessment and refund. 

See our YouTube video for more information about how to self-assess the concession.

Land tax

Certificate of Land Tax Charges payments

You can now use BPAY to pay for a Certificate of Land Tax Charges.

See how to apply for a Certificate of Land Tax Charges which details any outstanding tax applied to a lot of land.

Building Bonus grant

Applications for the Building Bonus grant for new detached homes close on 30 April 2024. By that date:

• foundations for the home must be laid
• any original dwelling on the land must be demolished
• any subdivision of the land must be completed
• you must be the registered owner on the Certificate of Title
• your application must be lodged and
• all supporting documents must be uploaded.

We cannot process late or incomplete applications.

See the Building Bonus grant web page for information about eligibility requirements and how to complete your application.

This is different to the dates and requirements for HomeBuilder grant applicants.

Payroll tax, insurance duty and online duties

Keep your account up-to-date 

Keeping your email and postal addresses in Revenue Online up-to-date ensures you receive important messages and timely notifications from us which may help you avoid late payment penalties. 

Find out how to update your contact details.

Online duties

Transactions that can be self-assessed 

Online Duties users can self-assess eligible transactions. See the online duties transaction guidelines to determine whether a transaction can be self-assessed before you lodge it for assessment. 

If a transaction is eligible to be self-assessed and you lodge it with RevenueWA for an urgent assessment, it will be assessed in date order of lodgment. 

Only lodge a request for an urgent assessment if the matter is urgent and the transaction cannot be self-assessed. See the ‘Assessment Services and Procedures’ revenue ruling and the ‘urgent assessments information requirements’ for details about how and when to lodge an urgent request. We won’t prioritise a non-urgent assessment just because an urgent request has been lodged.

Land tax

Delays in responding to written enquiries 

We received a high number of enquiries in December and January which means we are not responding as quickly as usual.

• If you sent an enquiry to us, it may take four to six weeks to receive a response.
• If the due date for your assessment passes while you're waiting for a response, we'll allow reasonable time for you to pay without penalty. 

Pay land tax 

See the pay land tax web page for details about the different ways to pay your assessment or to apply for a payment arrangement.

First home owner grant

Applicants can use the FHOG Application Portal to apply online 

Applicants can use the online FHOG Application Portal to apply for the first home owner grant and/or pre-approval for the first home owner rate of duty. 

Third parties, such as brokers or settlement agents, can lodge applications via a web enquiry or by mail. 

Agents and applicants can also use the Online Services Portal to check the progress of applications. 

See the FHOG Lodgement Guide for more information.