Online Duties FAQs: Endorsement

Improved commercial property that doesn't include a sale of business and doesn't include plant and equipment, chattels or other dutiable property can be lodged and self-assessed through online duties.

Rural property that doesn't include the sale of a business, livestock, plant and equipment, chattels or other dutiable property can be lodged and self-assessed through online duties.

Exempt family farm transactions can't be self-assessed through online duties and must be lodged with us.

Refer to the Housing Authority guidelines for how particular transactions should be lodged and self-assessed through online duties.

Transactions between related parties can be assessed using online duties if

• they are not mining tenements and
• the transaction is already an online duties approved transaction type.

Related party transactions involving a Government Agency or Association can be self-assessed, except for transactions involving the section 92 Crown exemption..  

A contract of sale involving a substituted purchaser can be processed through online duties unless

• the transaction involves the first home owner grant and
• either the property is transferred to a person who is related to the purchaser under an agreement for the transfer of dutiable property, or a purchaser under an agreement takes a transfer of the property as the trustee for a related beneficiary.

Transactions where the relationship between the purchaser and the transferee is a qualifying relationship can be self-assessed in online duties. Other transactions can be self-assessed as a subsale with additional duty.

Substituted purchaser transactions can't be self assessed if a Government Agency or Association is the buyer.

A substituted transferee application form must be provided and kept on file.

After you've lodged a substituted purchaser request, you can't

• modify land details
• add or delete original buyers/transferees names
• modify or delete a previously added substituted purchaser
• add another substituted purchaser or
• modify dutiable value.

If the Certificate of Title hasn't been issued and there are no current land details (Volume/Folio and Lot/Survey Number), select ‘Yes’ to the New Subdivision without Cert of Title question at the time of lodgment.

Once the Certificate of Title has been issued, you can modify the transaction details and print the Certificate of Duty to proceed to settlement.

If the transaction exceeds the time limit (36 months) it will automatically be assessed and entered into the return period. If the land details are not available, you can transfer the transaction to us.

If a transaction is awaiting approval for the FHOR, lodge it within two months from the date of execution to avoid late payment penalties. The rate of duty selected should be what would be applicable at the time of lodgment.

Once the UIN for the FHOR is received, enter the UIN for that rate of duty to be applied. The FHOR UIN can only be entered once. Transactions involving substituted transferees must be transferred to us.

You can check the status of a FHOG application using the FHOG UIN Enquiry option in the left menu of your account.