• Public Lodgments - Duties

    Public Lodgments Duties is a free, secure portal that replaces the need to lodge transactions, make payments, or collect endorsed transaction records in person. It allows you to upload scanned copies of transaction records for duty assessment.

    The Public Lodgments portal is primarily designed for use by members of the public, industry practitioners who don't frequently lodge duties transactions, and persons lodging complex duties transactions and determinations such as landholder acquisitions and connected entity exemption requests.

    The Public Lodgments portal allows you to:
    • electronically lodge transactions for assessment of duty, including general transfer duty matters and complex dealings
    • be notified by email about the issue of assessments and requisition notices which can be accessed from your Public Lodgments Duties account
    • respond to requisition notices
    • print a certificate of duty endorsement
    • request a reassessment and refund (where applicable) including for cancelled transactions, first home owner rate and residential rate concessions
     

    Public Lodgments
    Duties Portal
    User Guide

    Public Lodgments User Guide Cover

    Public Lodgments
    Please note: If you are an eligible agent, you should use Revenue Online to self-assess approved transactions and lodge non-approved transactions for assessment.

    Frequently Asked Questions

    Administration | Lodgments | Assessments, Correspondence and Payment | Endorsement | Reassessments and Refunds

    Administration

    How do I access the Public Lodgments Duties portal?

    You can register for a free account and access the Public Lodgments Duties portal by visiting https://apps.osr.wa.gov.au/portal/0/home.

     

    How do I view and change my details after I have registered my account?

    After registration, you can view your contact details by selecting ‘View your profile’. To amend your contact details, you must contact State Revenue and provide proof of identity.

     

    How do I change my password?

    You can change your password by selecting ‘View your profile’ and ‘Change password’. If you need to reset your username or password because it has been forgotten, you must contact State Revenue and provide proof of identity.

     

    I am an employee of a business who lodges transactions on behalf of clients. How do I indicate that I am a lodging party only (not self-representing)?

    When you first log into your Public Lodgments Duties account, you will be given the opportunity to indicate whether you are lodging personally, or on behalf of a business (lodging party). Please refer to the Public Lodgments Duties user guide for further details on how to complete this. If you wish to change your registration type at a later date, you must contact State Revenue.

     

    Do I need a trust account to register and use Public Lodgments Duties?

    No. A trust account is not required to register or use Public Lodgments Duties.

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    Lodgments

    Can I lodge a transaction that is approved for self-assessment?

    All duty transactions can be lodged electronically using the Public Lodgments Duties portal, however if a transaction approved for self-assessment in Online Duties is lodged though the Public Lodgments Duties portal, it will be assessed by State Revenue in date order of receipt together with all other lodgments.

     

    What documents do I need to lodge?

    Similar to lodging in person, you will need to upload the dutiable transaction record (for example, a contract for sale), together with any of the relevant Duties Information Requirements and forms to support the assessment of duty. If you have not lodged all the information required to make the assessment, a Requisition notice will be issued to your Public Lodgment Duties account requesting that you respond by uploading the information required.

     

    How can I upload a file larger than 10MB?

    As you are not able to upload documents larger than 10MB, you may wish to scan and split large files into smaller sizes, ensuring they are labelled in sequential order.

     

    What do I do if I make a mistake in the lodgment data?

    You can lodge a duties web enquiry with details of the error and we will correct the information for you.

     

    Can I add another transaction to an existing lodgment?

    To ensure payments for assessments are made on the correct transaction, you should only lodge one transaction at a time unless the transactions are related to each other, such as when aggregation of transactions is required to be considered.

    Once a transaction has been lodged, another transaction cannot be added to the existing lodgment. To lodge another (unrelated) transaction , you should lodge a new transaction which will assign a new bundle ID to the transaction.

    If you wish to provide further information or additional supporting documents at any time, you can do so by submitting a duties web enquiry.

     

    Can I pre-pay the estimated duty payable when I lodge my transaction?

    You cannot pre-pay the estimated duty when lodging a transaction. Payment should only be made after you have been issued a duties assessment notice.

     

    How do I know the current status of my transaction?

    You will receive an email notification following certain events relating to your lodgment, such as when a duties assessment or requisition notice is issued. Once you receive your email notification, you will need to log into your Public Lodgments Duties account to view the notice.

     

    I lodged a transaction in the Public Lodgments Duties portal on behalf of a client but I no longer represent the client. How do I notify State Revenue that a change of agent has occurred?

    You can notify State Revenue that another agent is now acting for the client by selecting the ‘Change of agent’ facility in the ‘Administrative requests’ panel within your Public Lodgments Duties account.

     

    I have lodged my transaction but it is no longer proceeding. What should I do?

    If the transaction you have lodged is no longer proceeding and qualifies for an exemption, you can advise State Revenue by selecting the ‘Request a reassessment’ facility in the ‘Administrative requests’ panel and uploading the relevant cancellation form. You will receive a notification once the transaction has been cancelled.

     

    My agent has already lodged this transaction with State Revenue. How do I withdraw my lodgment from the Public Lodgment Duties portal?

    Where the transaction you have lodged has already been lodged under another bundle ID, you can request to have the duplicate lodgment withdrawn. You will need to select the ‘Withdraw duplicate assessment’ facility in the ‘Administrative requests’ panel and upload the relevant cancellation form.

     

    An employee lodged a transaction in the Public Lodgment Duties portal on behalf of our business, but they no longer work here. How do I notify State Revenue?

    You will need to contact State Revenue and provide your client ID and proof of identity to remove an account previously registered against your business.

     

    I am a vehicle dealership. How can I lodge change of use forms?

    Vehicle licence duty reassessment requests, including notifying State Revenue that a change in use of vehicle has occurred, can be made by selecting ‘Vehicle licence duty’ in the ‘Administrative requests’ panel. All correspondence will be delivered through your Public Lodgment Duties account.

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    Assessments, Correspondence and Payment

    How do I know if an assessment has been issued?

    An email notification will be sent to you advising that a duties assessment notice has been issued to your Public Lodgment Duties account. You will need to log into the portal to retrieve the notice, which will open the assessment notice in a PDF format.

     

    How do I pay my assessment notice when I receive it?

    Payments can be made BPay and BPoint (Credit Card). Payments made by cheque or cash can be made in person or post.

    Please note some payments made by credit card or Bpay may take up to three business days to process. This will affect the certificate of duty being available for printing to endorse of a transaction.

     

    I have received an email advising that a duties requisition notice has been issued. How do I view this and submit a reply?

    Duties requisition notices will be displayed under the notifications menu in your Public Lodgment Duties account. You must select the relevant notification and click ‘view’ which will open the duties requisition notice in a PDF format. Select ‘respond’ to upload your response and supporting documentation.

     

    How do I request a review of the duties assessment?

    If you believe there is an error with the duties assessment, you can contact the assessor by submitting a duties web enquiry detailing the reasons why you are requesting a review of the assessment.

     

    How do I lodge an objection to a duties assessment?

    To lodge an objection to a duties assessment, please refer to the Objection and Review page on our website.

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    Endorsement

    What is a certificate of duty and what do I do with it?

    A certificate of duty is an endorsement in the approved form by the Commissioner of State Revenue that a dutiable transaction has been assessed and paid. Once you print your certificate of duty, it must be attached to the relevant transaction record which has been assessed and paid.

     

    I have paid my duties assessment notice. Why can’t I print the certificate?

    Where a transaction involves land and the purchaser/transferee is an individual or company, a date of birth or ACN must be provided before the certificate of duty can be printed. When you receive notification your certificate of duty is available to download, you will be prompted to enter your date of birth or ACN if you had not previously entered this when the documents were lodged.

     

    What is no double duty?

    A transaction to purchase property will often consist of multiple documents that are required to complete the acquisition. These are generally a contract for sale (the agreement recorded between the parties at the time the offer is made) and the transfer of land (registered at settlement). No double duty provides relief from duty in certain circumstances where the transaction involves multiple instruments separately liable to duty, such as where a transfer of land is said to be in conformity with a contract for sale. In this example, duty is charged on the contract for sale and no double duty applies to the transfer of land.

     

    How do I request a ‘no double duty’ endorsement for a transfer of land or mining tenement transfer after I have electronically lodged the contract for sale?

    You can upload a transfer of land or mining tenement transfer at any time during or after the lodgment and assessment process by simply selecting ‘Request for No Double Duty endorsement’ function within the ‘Administrative requests’ panel. This will forward a request for State Revenue to review. Once the request has been approved by State Revenue, the no double duty certificate will be available for printing if the assessment has been paid.

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    Reassessments and Refunds

    How can I apply for an exemption or concession if I have already electronically lodged the transaction?

    You can provide further information such as completed applications for exemptions or concessions by uploading the relevant form through a duties web enquiry. Where duties assessment notice has already been issued, you can upload information and completed application forms for exemptions or concessions in the Public Lodgments Duties portal by selecting ‘Request for Reassessment’ in the ‘Duties Administrative Requests’ panel.

     

    How do I apply for a refund of duty paid?

    A refund of duty is generally available on certain exemptions or concessions becoming available after the payment of duty has occurred, such as the first home owner rate of duty and residential rate of duty.

    Where a transaction has previously been assessed and paid, you can apply for a reassessment and refund of duty by selecting ‘Request for Reassessment’ in the ‘Duties Administrative Requests’ panel in the Public Lodgments Duties portal. State Revenue will advise you if you are required you to provide the original endorsed transaction record for reassessment.

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