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    Lodging and paying your assessment

     

    Documents must be lodged within two months after the date that liability to duty arises. Transaction records not lodged within the required time period may be liable to penalty tax. See Commissioner’s Practice TAA 18 'Remission of Penalty Tax - Late Lodgment'.

    The Duties Information Requirements detail the information you must provide for the correct duty to be applied to your transaction. You may also be asked to provide additional information.

    The person liable to duty is responsible for lodging and paying. Often an agent is appointed to act on their behalf.

    How to lodge a document

    WA conveyancers and legal practitioners
    Lodgment Type Lodgment Channel Payment
    Immediate self-assessment of approved transactions Self assess and pay duty at settlement using Online Duties (Revenue Online) Pay one monthly return by direct debit (CIPA)
    Lodgment with the Commissioner of transactions not approved for self-assessment Lodge scanned copies of duties transactions electronically for assessment through the OSR Duties Lodgments Portal (Revenue Online) Pay each Assessment Notice by BPay, credit card or direct debit (CIPA)
    In person at the public counter
    - Use Form FDA0 'Duties Document Lodgment and Assessment'
    - See a list of transactions eligible for immediate assessment (front counter).

    See Lodging in person for more information

    On the spot by cash or cheque
    General public
    Lodgment Type Lodgment Channel Payment
    Online lodgment with the Commissioner Lodge scanned copies of dutiable transactions for assessment through the Online Services Portal Pay the Assessment Notice by BPay or credit card
    On the spot assessment In person at the public counter or Country Magistrates Court
    - Use Form FDA0 'Duties Document Lodgment and Assessment'
    - See a list of transactions eligible for immediate assessment (front counter)
    - See a list of the certain routine transactions that can be lodged for endorsement

    See Lodging in person for more information

    On the spot by cash or cheque

    Lodging in Person

    Certain routine transactions presented by a person who is not eligible to use Online Duties will be immediately assessed at the front counter. 

    Certain transactions approved for self assessing in Online Duties that are presented at the front counter by a WA conveyancer or legal practitioner will be lodged and assessed in date order of receipt.  An assessment notice or decision will be issued to the lodging party for transactions that do not require immediate assessment or that involve complex assessments, such as family farm exemptions or charitable exemptions.

    For more information see the list of transactions eligible for immediate assessment and Circular 15.

    Urgent assessments

    Request an urgent assessment using the Make an Enquiry web facility and include:
    • detailed reason(s) for urgency;
    • the date by which the assessment or decision is required; and
    • an undertaking that the duty will be paid immediately upon the issue of an assessment notice.

    While we cannot guarantee an urgent assessment, these matters will be prioritised where possible if all required information has been provided.

    For more information, see Revenue Ruling DA 1 ‘Assessment Services and Procedures’ or contact us on 9262 1100.

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    Application for reassessment of duty (refund)

    A request for a reassessment must include:

    • the duty endorsed document (for transactions assessed via Revenue Online this will include the document and certificate of duty)
    • where applicable – the relevant application form
    • where no application form is required – a letter outlining the grounds for the request for a refund of duty
    • all relevant supporting documentation

    Duty can be refunded by EFT if your reassessment request is made using the Online Services Portal or OSR Duties Lodgments Portal and you provide:

    • details of an Australian bank account and a bank statement in the name of the person receiving the refund
    • identification of the person receiving the refund that is one of the following:
    - Australian or foreign Passport - Citizenship Certificate - Full Birth Certificate
    - Australian or foreign Driver's Licence - Medicare Card - Centrelink Card
    - Department of Veterans’ Affairs Card - Proof of Age Card or photo card issued by a State or Territory

    Refunds can only be paid into an account held in the name of all taxpayers unless the taxpayer provides written authorisation to issue the refund to another person.

    A request for a reassessment must be made within the relevant statutory time limits, which is generally five years from the original date of assessment. Certain transactions have restricted time frames for reassessment as follows:

    Refund Type Time Limit Resources
    Residential Rate Application is to be made within the later of –
    • five years from the date of liability for duty (execution date of the agreement or the transfer if there is no agreement); or
    • 12 months from the date on which construction of a residence began or the contract for the construction of a residence was entered into.
    Transfer of Residential Property Fact sheet

    Form FDA11 'Residential Rate'

    First Home Owner Rate Application is to be made within the later of –
    • 12 months after completion date of transaction; or
    • three months after the date of payment of the FHOG (if eligible to be paid the FHOG).

    *completion date is:

    - for a home – the date when the purchaser is entitled to possession of the home and registered on the Certificate of Title; or
    - for vacant land – the date when the home is ready for occupation.

    First Home Owner Rate of Duty Fact sheet

    FHOG Application and/or Pre-approval for the First Home Owner Rate of Duty

    Form FDA7 'First Home Owner Rate of Duty'

    Cancellation of Transaction Application is to be made on or before the later of -
    • five years after original assessment was made; or
    • 12 months after the day on which agreement became cancelled transaction.
    Cancelled Transactions Fact sheet

    Form FDA1 'Cancelled Transaction Exemption'

    Transactions relating to the break-up of a marriage or de facto relationship A matrimonial or de facto relationship instrument must come into existence within 12 months after liability to duty arose on the original transaction (execution date of the agreement or the transfer if there is no agreement). Break-up of Marriage or De Facto Relationships Fact Sheet
    Contingent Consideration Application must be made within five years of the execution date of the agreement. Contingent Consideration Fact sheet

    Form FDA4 'Contingent Consideration'


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    When to pay

    Duty is generally due to be paid within the later of:

    • one month after a duties assessment notice is issued
    • 12 months of the date that a transaction is entered into if it relates to land or mining tenements that will be registered at Landgate or the Department of Mines, Industry Regulation and Safety
    • three years of the date of a transaction if it is a subdivision or issue of title agreement (e.g. settlement of the lot is conditional upon titles being issued).

    Regardless of the due date for payment, duty must be paid for a certificate of duty to be issued. The certificate of duty is required to register certain documents at Landgate and the Department of Mines, Industry Regulation and Safety, such as when transferring land.

    Late payment penalty tax will apply if the required duty is not paid by the due date. See Commissioner’s Practice TAA 20 'Remission of Penalty Tax - For Late Payment' for further details on late payment penalty tax.

    Extension of time to pay

    Upon application, the Commissioner may allow an extension of time for payment or for payment to be made in specified instalments. Interest payable at the prescribed rate will be charged under such an arrangement. Apply online.

    Important

    • Late payment penalties will apply to an extension of time if the application was made after the due date for payment
    • A transaction record will not be released until all outstanding duty, penalties and interest have been paid.

    See Revenue Ruling TAA/FHOG 1 'Payment Arrangements'.

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    Payment Options

    The taxpayer is required to pay the assessed duty as well as any applicable penalty tax and interest.

    Online Duties Transactions self-assessed using Online Duties can be paid at settlement, reducing the need for payment of duty before settlement.

    The payment options below apply to assessments issued by State Revenue that have not been self-assessed through Online Duties.

    By Credit Card By BPAY

    BPoint logoCredit card payments can only be made using a valid MasterCard or Visa card through our online duties payment facility or by phoning 1300 936 105.

    A non-refundable credit or debit card administration fee will apply to all credit or debit card payments to recover the direct costs associated with providing this payment option.  Click here to view the fees.

    BPAY logoPayment can be made using BPAY with telephone and Internet banking.

    Contact your bank, credit union or building society to make payment from your cheque or savings account.

    Duties Biller Code: 969139
    Please note: It may take up to 3 business days for your payment to be processed.
    Transactions will be endorsed up to 1 business day after the payment has cleared.
    By Post In Person (cash or cheque only)

    Office of State Revenue
    GPO Box T1600
    PERTH WA 6845

    Level 3
    200 St Georges Terrace, PERTH WA 6000
    Weekdays - 8:30am to 4:30pm
    Please note: All cheques are to be made payable to 'Commissioner of State Revenue'.

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