RevenueWA eNewsletters

Update your knowledge

See the RevenueWA Customer Education web page to register for the following webinars being held in October and November. You may be eligible to receive CPD points for attendance.

Duties

eConveyancing

You can use eConveyancing to settle:

• a transfer of land under the terms of a Will or the Administration Act 1903 if there is a preceding agreement. Wills, Grants of Probate, and Letters of Administration are not agreements to transfer dutiable property.
• partial interest transfers if the party names on the agreement are structured using the all-off all-on method, regardless of the percentage of total interest transferred.

See information about what can be settled through eConveryancing.

Off-the-plan apartment purchases

Buyers of off-the-plan apartments may be eligible for a reduced interest payment arrangement if:

• the development was planned to be completed within three years but has been affected by construction delays outside the control of the developer and buyer and
• duty is payable before settlement can occur.

Eligible buyers must apply for a payment arrangement before the duty is required to be paid.

See information about the payment assistance.

First home owner grant

How to submit applications

Applications for the first home owner grant and/or pre-approval for the first home owner rate of duty can be submitted directly to RevenueWA or through an Approved Agent. See the Approved Agents in WA.

Applicants can use the online application portal to submit their application directly to RevenueWA, or they can download the application form and submit it in person, by mail or by web enquiry.

Third parties, such as settlement agents or mortgage brokers, can submit the paper-based application form to RevenueWA or the financial institution on the applicant's behalf.

See how to use the Online Services Portal to check the status of an application.

Household electricity credit

Applications close 30 November 2024

Apply before 30 November for the 2024 Household Electricity Credit if:

• you don't have an account with Synergy or Horizon Power and
• you incurred electricity costs at your household on 17 June 2024.

See our website for information about the eligibility criteria and how to apply for the credit.

Land tax

We have started issuing 2024-25 land tax assessment notices.

If you think your assessment is incorrect, let us know before the due date. If it is incorrect, we will provide you with a new Notice of Assessment with new dates for payment.

See information about how to pay, as well as how to receive a discount and how to register to receive notices by email.

Payroll tax

Apprentices wages

Wages paid to an apprentice under a registered training contract that meets certain criteria are exempt from payroll tax for the duration of the contract.

Trainees wages

Wages paid to trainees under a training contract registered on or after 1 July 2019 are not exempt. Amounts paid to these trainees must be declared as taxable wages.

Please review your records to ensure you have declared trainee payments as required. You can make adjustments to your current payroll tax return in Revenue Online, or lodge a web enquiry to disclose payments for previous periods.

Wages paid to eligible trainees under a training contract registered before 1 July 2019 are exempt from payroll tax.

Duties

eConveyancing

On 5 August 2024, the range of transactions eligible to be settled electronically was updated, with additional self-assessed and Commissioner assessed transactions able to be settled through eConveyancing.  

We have updated our website to include more detailed information about using eConveyancing to settle transactions. The new web pages provide information about:

• transactions that can and can't be settled using eConveyancing
• how to link your Revenue Online account to an ELN
• verification process - self assessment
• verification process - Commissioner's assessment and
• managing verification issues (error codes).

See our YouTube video about changes to the duty verification process for eConveyancing.

Household Electricity Credit

Applications are now open

Apply before 30 November for the 2024 Household Electricity Credit if: 

• you don't have an account with Synergy or Horizon Power and
• you incurred electricity costs at your household on 17 June 2024.

See information about the eligibility critera and how to apply for the credit.

First home owner grant

How to submit applications

Applications for the first home owner grant and/or pre-approval for the first home owner rate of duty can be submitted directly to RevenueWA or through an Approved Agent. See a list of Approved Agents in WA.

Applicants can use the online application portal to submit their application directly to RevenueWA, or they can download the application form and submit it in person, by mail or by web enquiry.

Third parties, such as settlement agents or mortgage brokers, can submit the paper-based application form to RevenueWA or the financial institution on the applicant's behalf.

See how to use the Online Services Portal to check the status of an application.

Land tax

Assessment notices

We will start sending out land tax assessment notices in September. See information about land tax assessments.

Register to receive your notice by email. You will need to provide the payment reference number from a previous assessment notice. See how to receive your notice by email.