Department of Finance

Duties Forms and Publications

Fact Sheets | Forms | Commissioner's Practices | Rulings | Circulars | Archived Publications

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Information Requirements

Duties Information Requirements

Information Requirements outlines the type of supporting documentation that may be required to be lodged to assist in the assessment of duty on your transaction.

Google Chrome Users: please download the Duties Information Requirements to your computer and open the publication in Adobe to utilise the full functionality of the document.

 

For information about transactions involving the Housing Authority, see the Housing Authority Transactions - Duties Assessment Guide.

 

Fact Sheets

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Forms

Transfer Duty | Landholder Duty | Relevant Consolidation and Reconstruction Transaction
Valuation | Vehicle Licence Duty | Tax Avoidance Scheme

Transfer Duty Forms

Number Title Use this form to...
FDA1 Cancelled Transaction Exemption cancel a transaction dated on or after 1 July 2008 that has not been and will not be carried into effect
FDA2 Charitable Exemption apply for an exemption from duty where a transaction has been entered into or occurred for charitable or similar public purposes
FDA3 Concessional Rate of Duty: Certain Residential or Business Property Transactions apply for the concessional rate of duty where the dutiable value of business or residential property does not exceed $200,000
FDA4 Contingent Consideration apply for a reassessment where contingent consideration is not paid
FDA5 Extension of Time for Payment apply for an extension of time to pay duty or for payment of duty by instalments
FDA6 Family Farm Exemption apply for an exemption from duty on the transfer of farming property between family members
FDA7 First Home Owner Rate of Duty apply for the first home owner rate of duty.
Apply for a first home owner grant and/or pre-approval for the first home owner rate of duty
FDA8 First Home Owner Rate of Duty: Indian Ocean Territories apply for the first home owner rate of duty for property in the Indian Ocean Territories
FDA9 Further Concessional Transaction: Shared Equity Homes apply for an assessment or reassessment of an acquisition of a further interest in dutiable property that was a first home owner concessional transaction
FDA10 Reduction of Duty: Matter Not Carried Into Effect cancel a transaction dated on or before 30 June 2008 that has not been and will not be carried into effect
FDA11 Residential Rate apply for the residential rate of duty
FDA13 Spousal Exemption (Including De Facto Partners) apply for an exemption from duty on the transfer of property between spouses or de facto partners
FDA14 Substituted Transferees apply for relief from duty on the transfer of dutiable property to a transferee where the transferee and the purchaser are related
FDA15 Superannuation Fund Transactions apply for nominal duty for certain dutiable transactions relating to superannuation funds
FDA16 Terminated on Relevant Grounds: General Conditional Agreement apply to terminate a general conditional agreement which has not been carried into effect
FDA17 Transfer Duty Statement: Acquisition of an Authorisation or Entitlement advise of a dutiable transaction relating to a business licence under the Fish Resources Management Act for which there is no hard copy instrument
FDA18 Transfer Duty Statement: No Hard Copy Instrument advise of a dutiable transaction for which there is no hard copy instrument
FDA19 Transfer Duty Statement: Family Farm Transaction advise of a subsequent liability following an exempt family farm transaction

Landholder Duty Forms

Number Title PDF Word Use this form to...
FDA20 Application to Lodge Periodical Statements: Landholder Acquisition apply to lodge periodical acquisition statements for interests in corporations or unit trust schemes
FDA21 Family Farm Exemption apply for an exemption from duty where the land is used for primary production and the acquisition is between family members
FDA22 Landholder Acquisition Statement or Determination of Liability advise of the acquisition of an interest in a corporation or unit trust scheme that is a landholder, or seek a determination whether duty is payable

Relevant Consolidation and Reconstruction Transaction Forms

Number Title PDF Word Use this form to...
FDA23 Notice of Notifiable Event: Relevant Consolidation and Reconstruction Transactions lodge a notice of a notifiable event
FDA24 Relevant Consolidation Transaction apply for an exemption from duty for a corporate consolidation.  This form can also be used to apply for a ruling whether an exemption would be granted or, if an exemption is granted, whether the Commissioner would revoke the exemption
FDA25 Relevant Reconstruction Transaction apply for an exemption from duty for a restructuring transaction.  This form can also be used to apply for a ruling whether an exemption would be granted or, if an exemption is granted, whether the Commissioner would revoke the exemption
FDA26 Pre-Transaction Decision Request: Revocation of Exemption For Relevant Transaction request whether the Commissioner would revoke an existing exemption if another transaction were entered into

Valuation Forms

Number Title Use this form to...
FDA27 City, Town and Suburban Property provide property details of city, town and suburban property for transactions where a valuation is required
FDA28 Country Land provide details of country land for transactions where a valuation is required
FDA29 Easements provide easement details for transactions where a valuation is required
FDA30 Fair Annual Rental: City, Town and Suburban Property provide details of city, town and suburban property for transactions where a valuation of fair annual rental is required
FDA31 Fair Annual Rental: Country Land provide details of country land for transactions where a valuation of fair annual rental is required
FDA32 Mining Tenements provide mining tenement details for transactions where a valuation is required
FDA33 Pastoral Land provide pastoral land details for transactions where a valuation is required

Vehicle Licence Duty Forms

Number Title Use this form to...
FDA34 Change of Use: Exempt to Non-exempt Purposes notify of a change in use of a vehicle from an exempt to a non-exempt purpose
FDA35 Concession for Specialised Equipment on Specialised Vehicles apply for a duty concession when specialised equipment has been attached to a specialised vehicle
FDA36 Dealer's Certificate: Exemption on Transfer of Licence apply for an exemption on the grant or transfer of a vehicle licence where the dealer has acquired the vehicle to sell in the ordinary course of business or to use for demonstration purposes
FDA37 Dealer’s Declaration: Vehicle Loaned for Certain Purposes apply for an exemption on the grant or transfer of a vehicle licence where the vehicle is being loaned to a charitable organisation, for school driver training, or for philanthropic purposes
FDA38 Refund of Duty on the Acquisition of a Caravan apply for a reassessment of duty on the acquisition of a caravan
FDA39 Transfer of a Motor Vehicle Licence for Nominal Duty apply for an assessment or reassessment of duty where the transfer is eligible to be assessed for nominal duty

Tax Avoidance Scheme Form

Number Title Use this form to...
FDA40 Pre-Transaction Decision Request: Taxation Avoidance Scheme request a pre-determination as to whether the general anti-avoidance provision under section 270 of the Duties Act would apply to a scheme

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Commissioner's Practices

Number Title Publication Date
DA 1 'Dutiable Value of a Partnership Acquisition' 1 July 2008
DA 2 'Landholder Duty - Related Persons and Commissioner's Discretion' 16 December 2016
DA 3 'Transfers of Dutiable Property to and from a Trustee' 1 July 2008
DA 5 'Option Agreements' 1 July 2008
DA 6 'Determination of Fixtures and Chattels in Western Australia' 28 February 2014
DA 11 'Dutiable Transactions Involving a Unit Entitlement under the Fish Resources Management Act 1994 - Claim of No Passing of a Beneficial Interest' 27 May 2016
DA 14 'Information Requirements' 1 July 2008
DA 21 'Revocation of Connected Entities Exemption' 16 December 2016
DA 22 'Easements' 15 November 2013
DA 28 'Reduction in Consideration' 1 November 2016
DA 29 'Nominal Duty for Certain Transactions Relating to Deceased Estates' 28 February 2014
DA 30 'Calculation of First Home Owner Concession Involving Excluded Persons Under First Home Owner Grant Act' 22 July 2014
DA 31 'Cancelled Transactions' 24 October 2017
DA 33 'Transfer of Land Under Bailiff Seizure and Sale Order' 8 May 2015
DA 35 'Transfers of Western Australian Business Assets' 30 September 2014
DA 36 'Treatment of Amounts of Goods and Services Tax' 30 October 2015
FHOG/DA 37 'Separated Spouses: First Home Owner Grant and First Home Owner Rate of Duty' 1 November 2016
FHOG/DA 38 'Interests Held Subject to a Trust: First Home Owner Grant and First Home Owner Rate of Duty' 1 November 2016
FHOG/DA 39 'Variations to Prescribed Residence Requirements: First Home Owner Grant and First Home Owner Rate of Duty' 1 November 2016
FHOG/DA 40 'Principal Place of Residence: First Home Owner Grant and First Home Owner Rate of Duty' 1 November 2016
DA 41 'Landholder Duty - Extent of Interest in a Discretionary Trust' 27 May 2016

Further practices relating to valuation of property and penalty tax are available on the Administration Practices page.

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Rulings

Number Title
DA 1 'Assessment services and procedures'
DA 2 'Advice on proposed transactions'
DA 5 'Explanation of 'Minor incidental purpose' and the non-payment of vehicle licence duty on the grant or transfer of a motor vehicle licence to a motor vehicle dealer'
DA 6 'Dutiable value - special promotions on new vehicles'
DA 7 'Transfer under agency relationship where the transferee on the transfer differs from the purchaser named in the agreement to transfer'
DA 8 'Deposit Accounts'
DA 9 'Landholder Duty - Meaning of Entitlement'
DA 13 'Commissioner's Interpretation of the Definition of a Caravan'
DA 14 'Aggregation of Dutiable Transactions'
DA 15 'Transfer of Matrimonial or De Facto Relationship Property involving a Trust or Company'
DA 17 'Commissioner's Interpretation of Consideration in Relation to Transfers to Self-managed Superannuation Funds'
DA PT LT 18 'Charitable Exemptions'
DA 19 'Connected Entities Exemptions'
DA 20 'Partnership Acquisitions: When a Partnership Holds Land'
DA 21 'Excluded Chattels'

The Commissioner’s revenue ruling on tax payment arrangements is available on the Tax Administration Rulings page.

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Circulars

The following Circulars are effective from the commencement date for the Duties Act 2008 (1 July 2008).

Duties

Number Title
Circular 1 Duties Act 2008 and Duties Legislation Amendment Act 2008
Circular 2 Duties Act 2008 - Certain Exemptions for Connected Entities
Circular 3 Taxation Administration Act 2003, Revenue Laws Amendment Bill 2008, Revenue Laws Amendment Bill (No. 2) 2008
Circular 4 Taxation Administration Act 2003, Revenue Laws Amendment Act 2008, Revenue Laws Amendment Act (No 2) 2008
Circular 5 Revenue Laws Amendment Act 2010
Circular 6 Revenue Laws Amendment and Repeal Act 2010
Circular 7 Duties Act 2008 and Revenue Laws Amendment and Repeal Act 2010
Circular 8 Amnesty on Late Lodgment Penalty Tax – Conditional Agreements
Circular 9 Duties Act 2008 and Duties Amendment Act (No. 2) 2011
Circular 10 Duties Act 2008, Stamp Act 1921 and Revenue Laws Amendment Bill 2011
Circular 11 Revenue Laws Amendment Act 2013
Circular 12 Taxation Legislation Amendment Act 2015
Circular 13 Taxation Legislation Amendment Act (No. 2) 2015
Circular 14 Licensed Valuations for Transfer Duty Assessments
Circular 15 Changes to Duty Assessment Channels / Enhancements to Revenue Online
Circular 16 Electronic Duties Lodgments

Vehicle Licence Duty

Number Title
Circular VLD 1 Vehicle Licence Duty – Threshold Change, Revenue Laws Amendment Bill 2008
Circular VLD 2 Vehicle Licence Duty, Revenue Laws Amendment Act 2008, Threshold Change
Circular VLD 3 Summary of Vehicle Licence Duty Under Duties Act 2008
Circular VLD 4 Definition of Dutiable Value
Circular VLD 5 Vehicles Loaned For Charitable Purposes – Change Of Use
Circular VLD 6 Retail Selling Price
Circular VLD 7 Motor Vehicle Dealers Record Keeping Requirements
Circular VLD 8 Vehicle Licence Duty Storm Damaged New Vehicles - 22 March 2010

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