Duties information requirements

What to submit when you lodge a transaction record or an acquisition statement with RevenueWA for assessment of transfer duty or landholder duty.

A transaction record or acquisition statement is lodged for transfer duty if it is:

  • self assessed by an approved agent through Revenue Online (Online Duties) or
  • lodged electronically, or in person or by post, with us for immediate or non-immediate assessment.

You must provide supporting documents for all transactions.

If you're using an agent, provide the required information to them.

If you're lodging the transaction electronically, or in person or by post, provide either:

  • the information set out in the relevant Information Requirement or
  • a written explanation of when the outstanding information will be provided if it cannot be supplied at the time of lodgment.

See Commissioner’s Practice DA 14 ‘Duties Information Requirements’.

If the relevant application form contains the information you must submit, that information is not duplicated within this guide.

Along with the required supporting documents:

Information unavailable at lodgment

Lodge transaction records for assessment within two months of the date of the dutiable transaction.

Lodge acquisition statements within two months of the date on which a relevant acquisition is taken to have occurred.

Penalty tax will be imposed if these records are not submitted by the due date.

If it's not possible to supply the specified information within the required timeframe, lodge the transaction record or acquisition statement with the available information and the written explanation referred to above.

For information regarding the assessment of duty, see the duties Commissioner's practices, revenue rulings and fact sheets.

Last updated:
Sidebar
Was this page useful?