See the list of transactions that can be lodged and self assessed through Online Duties.
Assess a new transaction
Show more| Element | Description |
|---|---|
| Date of Execution | Enter the ‘Date of Execution’ (DD/MM/YYYY) or select a date by clicking on the calendar icon. |
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Dutiable Transaction Note: the options available under ‘Dutiable Transaction’ and ‘Transaction Type’ have been locked so that only approved combinations are possible. |
Select the ‘Dutiable Transaction’ from:
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Transaction Type Note: the options available under ‘Dutiable Transaction’ and ‘Transaction Type’ have been locked so that only approved combinations are possible. |
If ‘Agreement to Transfer Dutiable Property’ is chosen as the Dutiable Transaction, the options available are:
If ‘Transfer of Dutiable Property’ is chosen as the Dutiable Transaction, the options available are:
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| Duty Rate |
Depending on the dutiable transaction and transaction type selected you will have the option to choose from:
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| Guided Assessment |
The ‘Guided Assessment’ will need to be completed if you have selected any of the transactions listed below:
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Transaction details screen
Show moreTransaction details
| Element | Description |
|---|---|
| Duty Rate | Displays the rate selected on previous page, but can be modified on this screen. |
| EAS Job Identity | Allows you to retrieve data that you have previously entered into the Electronic Advice of Sale system. Before using this facility, you must provide your EAS2 Agent ID to RevenueWA. Conveyancers and settlement agents can subscribe to the EAS2 service at www.landgate.com.au |
| Conditional Agreement | Select ‘Yes’ or ‘No’. The three types of conditional agreement are
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| Client Reference | Input your own reference for the transaction being assessed. |
| No Double Duty (NDD) Transactions | Enter the number of NDD transactions to be endorsed. Only complete this field if you are in possession of a transaction that qualifies to be endorsed with NDD, for example, a Transfer of Land that is in conformity with the Offer & Acceptance. |
| Duplicates | Enter the number of duplicate copies of the dutiable transaction to be endorsed. |
| FHOG UIN | If you have selected the First Home Owner Rate (FHOR) of duty, you must enter the FHOG UIN. The FHOG UIN can only be used once. Online Duties will not allow you to assess/reassess a transaction if you have previously voided or cancelled the transaction and are attempting to reuse the same FHOG UIN. Lodge these transactions with RevenueWA. |
Land details
| Element | Description |
|---|---|
| Land Usage Description | If you have selected the ‘Residential’ or ‘General’ rate of duty, a land usage code must be chosen from a drop-down box:
You may need to complete validation questions to determine if the transaction is approved for assessment via Revenue Online. |
| Will at least one Buyer use this property as their principal place of residence? | Select ‘Yes’ or ‘No’. The principal place of residence indicator has been added to the form. This is defaulted to ‘No’ and should be set to ‘Yes’ if the property is to be used as the principal place of residence by the transferees. |
| Is this residential Land within the meaning of s147D? | Select ‘Yes’ or ‘No’. If you have selected the ‘Residential’ rate of duty, you must answer ‘Yes’ to this question to receive the concessional rate of duty. |
| New Subdivision without Cert. of Title | Select ‘Yes’ or ‘No’. If you select ‘YES’, enter the description of the New Land Details (e.g. Lot 298 Futurama Road, Newtown WA 6999). Once the Certificate of Title is issued, you will need to enter the Land Details of the new land (e.g. Volume, Folio and Lot details) before printing the Certificate of Duty for settlement. If you select ‘No’, enter the Volume Number, Folio Number, Certificate of Title portion, Lot Number, Survey Type and Survey Number. |
Party details
| Element | Description |
|---|---|
| Add a party | Click Add. A pop-up box will appear where you can enter party details. For both seller and buyer details, select the type of party:
For an individual and company, indicate whether they are acting as a:
For each buyer, indicate whether they are a ‘Foreign Person’. If the answer is Yes for at least one buyer, indicate whether the property is residential property within the meaning of s 205E. See the ‘Foreign Transfer Duty’ fact sheet for further information on foreign persons and residential property. |
| Tenancy Type and Share Fraction | Both the seller and buyer details boxes contain columns displaying ‘tenancy type’ and ‘share fraction’. If there is only one seller or buyer, the system will show the tenancy type as ‘Sole Proprietor’ and share fraction as ‘1/1’. When the second party is added, both parties become ‘Tenants in Common’ along with any other parties added. You can modify shares, add joint tenants and reset tenancy if required. |
| Housing Authority Shared Equity | Check the box if the transaction is a shared equity transaction with the Housing Authority. Checking this box will automatically list Housing Authority as a buyer. Online Duties can now process First Home Owner shared equity transactions with the Housing Authority where 100% of the shares are acquired. |
| Are the Buyer and Seller Related? | Select ‘Yes’ or ‘No’. Parties are related or not otherwise dealing at arm’s length, which includes, but is not limited to, by blood, marriage (or previous marriage), business activities and land ownership. For more information on related parties’ transaction, please see Commissioner’s Practice TAA 30 ‘Valuation of Land for Duties Purposes’. If the Sellers and Buyers specified in the transaction are related, the dutiable property must be independently valued. We can arrange for a valuation to be made by Landgate Valuation Services (at no cost) or you can have a valuation made by a Licensed Valuer. |
| FHOG Applicant Names | If you have selected the FHOR of duty, an additional box will appear requiring you to enter FHOG applicant details.
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Transfer details
| Element | Description |
|---|---|
| Dutiable Value | Enter the dutiable value of the transaction |
| Date of Execution | This will default to the date selected in the ‘Transaction Type Selection’ screen but can be changed at this point. |
| Exemption Type | If applicable, select from the following exemption types:
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| Per cent | For transactions under section 92, enter the exemption percentage. |
| Confirmation screen | Check the details you have entered. If you want to amend any of the details, click Back at the bottom of the screen to return to the transaction details screen. If all the details are correct, click Confirm. |
| Bundle Receipt Summary | You will receive a notification advising the transaction has successfully been created. A PDF copy of the Bundle Receipt with all the transaction details will open, allowing you to save and/or print. Click ‘OK’ to proceed to ‘Search Transaction’ screen where the new transaction will be listed. |
Transactions involving substituted transferees
Show moreA Substituted Transferees transaction is permitted only for transactions with an ‘Assessed’ status and of the following transaction types:
- Contract for Sale or
- Offer and Acceptance.
Search for the related transactions using the ‘Search Transactions’ facility.
On the ‘View Transaction’ screen, click Modify which will bring you to the ‘Transaction Details’ screen.
Click the button under the Buyer/ Transferee details section.
The Substituted Purchasers page is divided into three sections.
Duties request screen
Section A: Original purchaser(s) on the agreement to transfer
| Element | Description |
|---|---|
| % acquired | This section displays the tenancy type and share fraction of all original purchasers. |
Section B: Details of the new transferee(s) to be substituted
Do not enter original purchasers’ names. If substitution is between original purchasers only, modify their share fraction.
If you make an error in a new party details, click on their name and then click ‘Modify New Transferee’ to amend their details. Remove any original purchaser(s) who are no longer on the transfer of land by clicking on their name and selecting ‘Delete’.
| Element | Description |
|---|---|
| New substituted transferees’ details |
Use Add New Transferee to create a new substituted transferee. A pop-up box will appear where you can enter party details. You must indicate whether the new transferee is a foreign person. If so, the transaction will not be eligible for self-assessment. |
Section C: Substitution details
Check the details provided, if you need to amend them, click the ‘Return to Section B’ button to do so.
| Element | Description |
|---|---|
| Relationship to original purchaser |
Use the drop-down list to select the relevant relationship. If ‘Other – relationship is not listed’ is selected, the transaction will be assessed as a subsale transaction and further duty will be applied. |
| Electronic declaration |
Accept the declaration to confirm the validity of the listed relationship(s) and that the ‘Transfer to Substituted Transferee' application form has been completed and signed by the original purchaser(s) and the transferee(s) for all instances whereby the qualifying relationship criteria has been met. Retain this form for audit purposes. |
Relationship to individual purchaser
A number of options are available depending on whether the original purchaser is an individual, a company or a trustee.
The available options will be shown in the dropdown menu depending on the information entered for original purchaser.
Transactions involving a declaration of trust
Show moreA no double duty (NDD) certificate for a declaration of trust under section 42(10) of the Duties Act can be requested on existing transactions if:
- the dutiable transaction is an Agreement to Transfer Dutiable Property and the transaction type is an Offer and Acceptance or Contract for Sale
- at least one buyer on the transaction is a trustee
- the transaction status of the transaction you are adding the declaration of trust to is Assessed, Current, Due, Overdue or Lodged
- the transaction does not have a substituted purchasers request before or after the Declaration of Trust and
- at least one trust has yet to be declared.
You can make a declaration of trust before or after the Certificate of Duty has been printed.
- If there are multiple trusts on the transaction, the declaration of trust can be requested on any of the trusts (multiple trustees on a trust are allowed).
- When you print the certificate relating to this transaction, you’ll also get no double duty certificates for all trusts you have declared under section 42(10). You’ll also be able to see that the No Double Duty (NDD) indicator shows the number of trusts you have declared under section 42(10) and their certificate numbers.
- Once you have returned to the 'View Transaction' screen at the completion of your assessment, you can ‘Print (s 42(10)) NDD’ certificate. If you have declared more than one trust, select which transaction or transactions you would like to print the NDD certificate for. The NDD certificate will display the details of the trust or trusts that have been declared.
From your Client Profile page click Search Transactions.
Use the search criteria to locate the relevant transaction, then either double click on it or click to highlight then view.
On the 'View Transactions' screen, you'll see the ‘Declaration of a Trust (section 42(10))’ button, where you can declare the trust or trusts. Click this button to proceed.
| Element | Description |
|---|---|
| Trusts declared | Select the checkboxes of the trust to be assessed under this declaration of trust. |
| Guided question |
Answer a guided assessment question. If 'Yes' you can proceed. If 'No' the trust cannot be assessed under section 42(10). If you have more than one trust you must answer the guided question for each trust to be assessed. |
| Type of trust that holds the property |
Select the trust type:
If you select ‘Custodian of a Superannuation Fund’ or ‘Bare Trust’, you must enter beneficiary details in the fields provided.
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| Date of establishment of the trust | Enter the date the trust was established. This date must be on or before the date of the contract to be eligible. |
| Date of execution of the declaration of trust | Enter the date the declaration of trust was executed. This date must be on or after the date of the contract to be eligible. |
| Confirmation | Click Confirm to return to the ‘View Transaction’ screen. You should now see an additional column ‘(s 42(10)) Declared’ against the ‘Transferees’ with a tick indicating the trust has been declared. There will also be a ‘(s 42(10)) NDDs’ indicator above the ‘Land Details’ with the number of trusts declared. |
Other transaction types
Show moreThe information below provides details of deviations from the information detailed in the Assess a new transaction and Transaction details screen sections of this page.
Superannuation fund transactions
Select Superannuation Fund (s 122) from the ‘Transaction Type’ dropdown
The only duty rate available to select is ‘Nominal’.
Vesting of a discretionary trust
Select Vesting of Discretionary Trust (s 115) from the ‘Transaction Type’ dropdown
The only duty rate available to select is ‘Nominal’.
The self guided questions apply to a partial vesting only.
When adding transferors, at least one trustee must be a transferor.
When adding transferees, the transferee for a partial vesting of a discretionary trust needs to be an individual (natural person).
Bundle ID and beneficiary relationship:
- Enter the ‘Related Bundle ID’ of the duty endorsed agreement or declaration of trust which evidences the property being acquired by the trustee, as trustee of the discretionary trust. Select the ‘Beneficiary Relationship’:
- Ancestor of a beneficiary
- Descendent of a beneficiary
- General beneficiary
- Primary beneficiary
- Spouse/de-facto partner of a beneficiary
Transactions involving business assets
Select Business Assets from the ‘Transaction Type’ dropdown
The duty rates available to select are ‘General Rate’ and 'Concessional Rate'.
- The concessional rate can be used when the contract price for the business is less than $200,000.
The self guided questions apply to businesses that operate on Western Australia only.
Business name and total consideration paid:
- Enter the ‘Business Name/Type’ and then enter the ‘Total consideration paid (including GST if applicable)’. This is the total contract price for the business.
Type of asset:
- Enter the dollar value against the different types of business assets listed. As stock-in-trade, registered vehicles and trade debt are not subject to transfer duty, any amounts you put in these boxes will automatically be deducted from the total value. You’ll see this figure appear in the non-dutiable area.
- Intellectual property is only dutiable when transferred with other dutiable assets. If you enter intellectual property on its own or with another non-dutiable asset, the transaction will not be subject to duty and you should cancel the transaction.
- If you enter ‘Plant and Equipment’ on its own or with non-dutiable assets, you will be asked to confirm whether they include fixtures or not. If the Plant and Equipment does not contain fixtures the transaction will not be dutiable.
- The total consideration paid figure must equal the total value of any dutiable and non-dutiable assets.
Transactions involving easements
Dutiable transaction:
- Select either Acquisition of New Dutiable Property on its Creation, Grant or Issue (s 17) – Grant of Easement or Surrender of Special Dutiable Property (s 18) – Surrender of Easement
Transaction type:
- Select either Grant of Easement or Surrender of Easement
The duty rate available to select is ‘General Rate’.
Tenement type:
- You have to enter the Volume, Folio Lot Number and Survey Number details under both the both ‘Servient’ and ‘Dominant’ tenement types.
- There can be no more than one servient tenement.
- You can add more than one Dominant tenement if required.
