Forms and Publications
Land Tax Calculator
Credit card payments can only be made using our online land tax payment facility or by phoning 1300 133 676.
Credit card payments can be made using a valid MasterCard or Visa card only.
A non-refundable 0.43% 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.
Credit card payments cannot be made in person at 200 St Georges Terrace or by telephoning the Office of State Revenue directly.
Alternative payment methods are available including BPAY, cash or cheque.
Your land tax assessment can be paid using BPAY with telephone and Internet banking. Contact your bank, credit union or building society to make your land tax payment from your cheque or savings account. Refer to your assessment notice for details.
Land Tax Biller Code: 747097
Office of State RevenueGPO Box H572PERTH WA 6841
All cheques are to be made payable to 'Commissioner of State Revenue'.
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You can pay your land tax in one of three ways:
Option 1 - One payment
If you pay your land tax in full by the first instalment date, you will receive a three per cent discount.
Option 2 - Instalment plan
You may pay your land tax in two instalments. You will not receive the discount and there is no additional charge for paying in two instalments.
Option 3 - Instalment plan
You may pay your land tax in three instalments. You will not receive the discount and there is an additional two per cent charge for paying in three instalments.
If you believe that your land tax assessment is incorrect, you must notify us before the due date for payment identified on your Notice of Assessment. If your assessment is found to be incorrect, you will be provided with a new Notice of Assessment with new dates for payment.
If you are experiencing difficulty paying your land tax, it is essential that you contact us prior to the due date specified on your Notice of Assessment.
Revenue Ruling TAA 1 ‘Tax Payment Arrangements’ outlines the Commissioner’s discretion to approve arrangements for extension of time to pay tax and arrangements for the payment of outstanding tax by instalments. For an alternative payment arrangement to be considered you must lodge Form FLT1 'Application: Extension of Time for Payment'.
If approved, payment arrangements are subject to interest at the prescribed rate and, as a condition of approval, a memorial may be lodged.
Any default on a payment will result in the revocation of the payment arrangement and the whole of the outstanding tax
(together with interest) becomes due.
If your land tax assessment is not paid or is underpaid by the due date in accordance with your Notice of Assessment or
approved payment arrangements, the full outstanding balance becomes payable. Interest and penalty tax for late payment may
If you have chosen to pay by instalments and do not pay the required amount by the due date, you forfeit your entitlement to pay under the instalment options provided on the original Notice of Assessment. The full amount assessed plus any penalty tax imposed for late payment must be paid by the due date shown on the Notice of Revocation of Instalment Arrangement.
The Office of State Revenue may also:
Where legal action is required, the cost of the action is added to the amount payable.
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