• Information for Professionals

     

    Certificates of land tax charges

    Owners or purchasers of land may check whether any assessed land tax remains outstanding on that land by lodging a liability enquiry with this office.

    A 'Certificate of Land Tax Charges' will be issued showing the amount of any outstanding land tax liability.

    Application forms are available by contacting this office.

    The fee for an enquiry is $38.90.

    Authorised agents may lodge liability enquiries through the Electronic Advice of Sale (EAS) system.

    EAS is a joint initiative between the Office of State Revenue, the Water Corporation of Western Australia and Landgate.

    The EAS system provides conveyancers throughout Western Australia with an Internet application allowing them to submit a request to obtain information for a settlement of land. The information supplied by the conveyancer is matched against data maintained by all three agencies. In order for a certificate to be issued, it is essential that accurate information be supplied.

    To register your interest in the system or ask further questions, contact Landgate EAS Online Support - Telephone: 9273 7341.

     

    Information for settlement agents

    The formal billing schedule for land tax assessments is generally between October and December each year. As such, a 'Certificate of Land Tax Charges' issued prior to an assessment will always be an estimate.

    Consider whether any exemptions may apply to the property being sold.

     

    Single ownership rate of land tax

    A 'Certificate of Land Tax Charges' will include both the proportionate land tax and the single ownership figure. If you are a managing agent, the latter can also be obtained by inserting the unimproved valuation of the land and the appropriate assessment year into the land tax calculator.

    If a 'Certificate of Land Tax Charges' is issued for a property with a memorial registered under section 76 of the Taxation Administration Act 2003, please contact the Recovery Branch to obtain important information.

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    Information for managing agents

    professionals

    If you would like to formally advise the Office of State Revenue of the management of a property, please use the land tax enquiry and select the subcategory 'Managing Agent'. You will receive confirmation within a few minutes to advise that your information has been received. You will also receive an email confirmation once your address details have been updated.

    Please note - where a taxpayer owns more than one taxable property and you are not the managing agent for all of those landholdings, a signed letter will be required from the owners confirming that you have been appointed as their managing agent in respect of the specific landholdings. The letter must also authorise the Office of State Revenue to send, care of your office, all future land tax notices for that land and any other land held in the same ownership.

    Payment options

    Land tax can be paid in one of three ways:

    Option 1 - One payment

    If land tax is paid in full by the first instalment date, a three per cent discount applies.

    Option 2 - Instalment plan

    Land tax can be paid in two instalments. No discount applies. There is no additional charge for this option.

    Option 3 - Instalment plan

    Land tax can be paid in three instalments. No discount applies. An additional charge of two per cent applies for this option.

    If a land tax assessment is not paid by the due date or is underpaid, the full outstanding balance becomes payable. Penalty tax for late payment may be imposed, and any entitlement to discount for early payment is lost. It is essential that you contact us prior to the due date indicated on the Notice of Assessment if there is any difficulty in paying under the options provided. Alternative payment arrangements may be considered.

    See the payments page to make a payment.

     

    Can a rebate be granted if property is sold during the assessment year?

    No. Land tax is payable by the owner of land at midnight on 30 June and is levied for the following financial year. If any of the assessed land is sold after 30 June, it does not affect the assessment for that year. Any adjustment of taxes is a private matter between the vendor and the purchaser.

     

    Is a new owner liable for a previous owner's unpaid land tax?

    Yes. Until the land tax is paid it remains a first charge on the land.

    Purchasers of land, or their agents, may check whether any land tax assessed remains outstanding by contacting this office.

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