Forms and Publications
Credit card payments can only be
made using our online
payment facility or by phoning 1300 133 676.
Credit card payments can
be made using a valid MasterCard or Visa card only.
non-refundable 0.45% 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.
Biller Code: 747097
Office of State RevenueGPO Box H572PERTH WA 6841
You can pay at any Australia Post office/agency
* Please note that all cheques are to be made
payable to 'Commissioner of State Revenue'.
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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.
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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
an Application for
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.
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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
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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