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From 1 December 2018, Landgate requires the electronic lodgment of certain eligible land registry documents using an Electronic Lodgment Network operator (ELNO).

See the Landgate website for more information about eligible documents.

Electronic Lodgment Network Operator (ELNO)

Currently, Property Exchange Australia (PEXA) is approved to operate in Western Australia as an ELNO. See the PEXA website for information.

Registered Online Duties clients can use PEXA to:

  • settle certain transactions that have been self-assessed in Online Duties; and
  • have the assessed transfer duty paid into their linked trust account at settlement.

Transactions lodged directly with State Revenue for duty assessment cannot be settled using PEXA.

Transactions self-assessed in Online Duties eligible for settlement in PEXA:
There is an agreement (e.g. a contract for sale / offer and acceptance) in place.
  • The purchaser on the agreement is an individual, corporation or trustee of a trust or superannuation fund.
    For example, Super Fund Pty Ltd executes a contract for sale to purchase a property as trustee of the ABC Superannuation Fund. A transfer of land is then executed to transfer the property into Super Fund Pty Ltd’s name.
  • The purchaser on the agreement substitutes their interest in the property to a related transferee on the transfer.
    For example, Mary executes a contract for sale to purchase a property.  Mary decides to substitute 100% of her interest in the property to her son.
  • The transaction is between related parties (if there is an agreement in place).
    For example, Louise executes a contract for sale to purchase a property from her father.
Transactions self-assessed in Online Duties ineligible for settlement in PEXA:
Transactions which are:
  • Transfers of land without an agreement or contract in place
    For example, a transaction between related parties where they decide not to draw up a contract.
  • Acquisitions of new dutiable property on its creation, grant or issue (e.g. easements)
    For example, Greg agrees to grant an easement over his land to a utility services provider.
  • Surrenders of special dutiable property (e.g. easements)
    For example, the utility services provider no longer requires an easement over Greg's property and surrenders the easement.
  • Agreements to transfer business assets.  Transfer of business assets are not registered with Landgate so are not eligible for electronic settlement.
  • Related party transfers of land from an individual to their superannuation fund (where it is eligible for nominal duty)
    For example, Sue executes a contract for sale to transfer an investment property she owns to her superannuation fund. The transaction was self-assessed for nominal duty of $20.
  • Transfers of land from a discretionary trust to a beneficiary of the trust (where it is eligible for nominal duty)
    For example, Bob, as trustee of the Smith Family Trust, decides to vest part of the trust property to Mary who was a beneficiary at the time the property was acquired.  The transaction was assessed for nominal duty of $20.
Any transaction where the interested parties (transferor or transferee) is acting in their capacity as:
  • Administrator
  • Executor
  • Custodian
Any agreement to transfer land, where there is additional duty payable on the transfer (e.g. subsale transactions)
Any transaction where foreign transfer duty is payable (or exempted)
Any transaction that is assessed by State Revenue (e.g. not self-assessed)

A verification service confirms the transaction data entered in PEXA (party details, land information, contract date and consideration) is the same as that entered into Online Duties. If the data cannot be verified and matched, you will be required to review the data entered.

Following successful verification:

  • the Online Duties facility will automatically notify PEXA of the duty payable (if any);
  • PEXA will provide you with the option to have the duty paid into your trust account as part of the PEXA financial settlement process;
  • duty will be payable to State Revenue under the Online Duties monthly return; and
  • a No Double Duty Certificate will be automatically created and the number provided to PEXA to enable settlement to occur. The Certificate will be retained in Online Duties for record keeping and can be reprinted at any time.

Linking to Online Duties

Subscribers must be registered for Online Duties and have linked their PEXA Subscriber ID to this account in order to provide a valid Certificate ID to the PEXA environment before settlement can proceed. The electronic transfer of land created is eligible to be duty endorsed for 'No Double Duty'.

To link your PEXA account, a person with access in Online Duties as an Authorised Person or Administrator must:

  • click the 'Maintain PEXA ID' button from the Administration page
  • in the 'Link a PEXA ID' section, click the 'ADD' button to enter your Subscriber ID then press 'Save'.

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