• Transactions Eligible for Immediate Assessment (Front Counter)

    Certain routine transactions can be immediately assessed when presented at the front counter by a person not eligible to use Online Duties. If someone who is eligible to use Online Duties, regardless of whether they are registered, presents such a transaction at the front counter, the transaction can either be lodged with the Office of State Revenue and assessed in date order of receipt, or it can be self assessed via Online Duties.

    An eligible client includes:
    • licensed settlement agents
    • licensed conveyancers
    • legal practitioners with a current practising certificate in law
    • See Online Duties
    A non-eligible client includes:

    The following table identifies whether a transaction type can or cannot be immediately assessed when presented at the front counter.

    Routine Transaction Type Eligible Client
    Non-eligible Client
    Transfer of dutiable property - section 11(1)(a)
    Transfer of land:
    • residential, commercial or rural land
    • includes transfers executed by related parties where the accompanying licensed valuation complies with CP TAA 30
    Transfer of land:
    • land used for primary production purposes (not including exempt family farm transactions under sections 99-106)
    • includes transfers executed by related parties where the accompanying licensed valuation complies with CP TAA 30

     

     NO
     

     

     

    Immediate
    Assessment

     

     

     Immediate
    Assessment

     

     

    Immediate
    Assessment

     

    Agreement for the transfer of dutiable property - section 11(1)(b)
    Contract for sale / offer and acceptance:
    • conditional agreements (e.g. general (GCA), issue of title (ITA) and subdivision (SCA))
    • residential, commercial or rural land
    • includes contracts for sale / offers and acceptance executed by related parties where the accompanying licensed valuation complies with CP TAA 30
    • includes contracts for sale/ offers and acceptance where there is a disclosed agency agreement which complies with
       RR DA 7
    Contract for sale / offer and acceptance:
    • farming land conditional agreement (FCA)
    • land used for primary production purposes (not including exempt family transactions under ss 99 – 106)
    • includes contracts for sale / offers and acceptance executed by related parties where the accompanying licensed valuation complies with CP TAA 30

     

     NO
     

     

     

     

     

     

    Immediate
     Assessment

     

      

     

    Immediate
    Assessment

     

     

     

     

     

    Immediate
    Assessment

     

     

    Aggregation of two or more dutiable transactions - section 37
    Contract for sale / offer and acceptance:

     

    Immediate
     Assessment

     

     

    Immediate
     Assessment

     

    Substituted transferees applications - section 42(2)
    Contract for sale / offer and acceptance and transfer of land:
    • conditional agreements (e.g. general (GCA), issue of title (ITA) and subdivision (SCA))
    • residential, commercial or rural land
    • includes contracts for sale / offers and acceptance executed by related parties where the accompanying licensed valuation complies with CP TAA 30
    • includes contracts for sale/ offers and acceptance where there is a disclosed agency agreement which complies with
       RR DA 7

    Contract for sale / offer and acceptance and transfer of land:

    • purchaser substituting to a trustee of a unit trust
    • purchaser substituting to a trustee for a related beneficiary
    • first home owner concessional rate of duty applies

     

    NO
     

     

     

     

     

    Immediate
     Assessment

     

    Immediate
     Assessment

     

     

     

     

    Immediate
     Assessment

    Reduction in the consideration payable on the contract for sale - section 31
    Contract for sale / offer and acceptance:
    • where the consideration is reduced by $5,000 or less due to structural defects identified on the building inspection report, and does not require a valuation for the reasons set out in paragraph 1 of CP DA 28

     NO

     Immediate
     Assessment

    Transfers between spouses - section 97
    Transfer of land
    • between spouses (including de facto partners)
    • between spouses (including de facto partners) if either person is a foreign person

    NO

    Immediate
    Assessment

    NO

    Shared equity schemes involving the Housing Authority - sections 92-94
    Contract for sale / offer and acceptance:
    • where the buyer acquires a 100% interest in the property from the Housing Authority
    • where the buyer and Housing Authority acquire a 100% interest in the property from a third party

    Contract for sale / offer and acceptance:

    • where the buyer acquires a partial interest in the property

     

     NO
     

     

     

    Immediate
     Assessment

     

    Immediate
     Assessment

     

     

    Immediate
     Assessment

    Mining tenements - sections 11(1)(a) or (b)
    Contract for sale / offer and acceptance:
    • executed to transfer mining tenements

    Transfer of mining tenements:

    • for consideration (not including shares, royalties or otherwise), between unrelated parties

     

     NO

     

    Immediate
     Assessment

     

     NO

     

    Immediate
     Assessment

    Business assets - sections 79-86
    Contract for sale / offer and acceptance:
    • executed to transfer business assets, where the business operates in Western Australia only for monetary consideration, between unrelated parties

    Contract for sale / offer and acceptance:

    • executed to transfer business assets, where the business operates in Western Australia and elsewhere

     

     NO
     
     

     

    NO

     

     NO

     

     

    NO

    Deceased estate transactions - section 139
    Transfer of land:
    • executed to transfer dutiable property in accordance with a will, for no consideration

    Immediate
     Assessment

    Immediate
     Assessment

    Family Court orders or maintenance/financial agreements - sections 128-133
    Transfer of land:
    • executed to effect a maintenance/financial agreement, or made in accordance with a court order

     Immediate
     Assessment

     Immediate
     Assessment

    Declaration of trust over dutiable property - section 42(10)
    Declaration of trust:
    • declares the same trust as on the contract for sale (i.e. is in conformity with the contract for sale)
    • is executed on or after the execution date on the contract for sale

    Declaration of trust:

    • a contract for sale evidences that the property is being purchased by a trustee of a superannuation fund. A declaration of trust is executed at a later stage and declares that a custodian will now hold the property as custodian trustee, for the trustee of the superannuation fund
    • can only be immediately assessed if the evidentiary requirements under Duties Information Requirement 2.5 ‘Declaration of trust by apparent purchaser’ are also presented and the matter is routine in nature

     

      NO
     

     

     

    Immediate
     Assessment

     

     

     

     

     

      Immediate
     Assessment

     

     

     Immediate
     Assessment

     

     

     

     

    Grant or surrender of an easement - sections 17(1)(a) or 18(d)
    Grant or surrender of an easement:
    • between unrelated parties
    • for consideration (nominal or no consideration requires supporting evidence as specified in CP DA 22)
    • where one of the parties is a government authority
    • where one of the parties is a provider of utility services

     

    NO
     

     

     

     

    Immediate
     Assessment

     

     

    Option to acquire dutiable property - section 17(1)(b)(i)
    Option agreement:
    • must include option fee(s)

     Immediate
     Assessment

     Immediate
     Assessment

    Transactions previously lodged via Online Duties and transferred to the Office of State Revenue
    Where the certificate of duty has not yet been printed:
    • change of agent
    • request to remit a penalty
    • request to reassess the transaction as a terminated transaction (s 88A), unless ITA or SCA
    • request to reassess the transaction as a cancelled transaction (s 107)

    Where the certificate of duty has not yet been printed:

    • request to reassess a dutiable transaction due to a data entry error in Online Duties, such as an incorrect dutiable value
    • request for a reassessment from the general or residential rate of duty, to the first home owner concessional rate of duty

    Where the certificate of duty has been printed (i.e. a reassessment/refund of duty):

    • request to reassess the transaction as a terminated transaction (s 88A)
    • request to reassess the transaction as a cancelled transaction (s 107)
    • request for a reassessment from the general to the residential rate of duty
    • request for a reassessment from the general or residential rate of duty, to the first home owner concessional rate of duty

    Where the certificate of duty has been printed:

    • request to manually amend the certificate of duty with a date stamp due to a data entry error in Online Duties, such as a minor spelling error with a name.
      Note: major changes, such as manually writing the middle name of the purchaser on the certificate of duty, are subject to the assessing officers' discretion

    NO

     

     

     

     

    NO

     

     

     

      

    NO
     

     

     

     

     

     

    Immediate
     Assessment

     

     

     

    N/A
     

     

     

      
     

     N/A

     

     

     

     
     

     N/A

     

     

     

     

     

      

    N/A

     

     

     

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