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December 2024
Show moreWhat you need to know about our end of year closedown
RevenueWA will be closed from Wednesday 25 December and will reopen on Thursday 2 January.
| All services | The public counter will be closed. Customers should attend RevenueWA before close of business Tuesday 24 December if they need an immediate assessment or to make a payment in person. Call centres will be closed and technical support will not be available. |
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| Payroll tax - December due date extension | We have extended the due date to lodge and pay your payroll tax return for December 2024 to midnight 14 January 2025. Please ignore correspondence requesting you to pay your return earlier than that. |
| Processing the first home owner grant and rate of duty | The final FHOG payments for 2024 will be processed on Tuesday 24 December. To be processed before we close:
For transactions to be self-assessed at the FHOR during the closedown period, the FHOR pre-approval application must have an approved status by 24 December. |
| Duties transactions - Commissioner assessments | You can continue lodging transactions, paying assessments, printing certificates of duty and settling approved transactions electronically during the shutdown period. However, if you have settlement during this time we recommend you:
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| Duties transactions - self assessments | You can continue to self-assess eligible transactions and settle by e-conveyancing during the shutdown period. Payment will be due in the month after the certificate of duty is printed. If you print a certificate of duty in December but settlement doesn't go ahead, you can void the certificate before 15 January 2025 (the due date of your December return) so that payment of duty won't form part of the December return. |
| Land tax - Certificate of land tax charges | You can use EAS to lodge a request for a certificate of land tax charges and receive the certificate during our shutdown period. If your request requires manual processing, lodge the request by 19 December to receive the certificate before our shutdown period. We will recommence manual processing on Thursday 2 January 2025. |
| Withdrawal of memorials | We cannot withdraw memorials from Wednesday 25 December 2024 to Wednesday 1 January 2025. If you need a memorial withdrawn because a settlement is due to fall within these dates, please contact us before close of business Monday 23 December. We will be able to withdraw a memorial if the licensed conveyancer provides a written undertaking confirming the outstanding amount will be paid to RevenueWA immediately after settlement. |
Household Electricity Credit
Closing date extended to 31 January 2025
On 12 November 2024, the State Government extended the final date for applications to 31 January 2025.
You may be eligible for the credit if you were living in a property on 17 June 2024 and were charged for your electricity use by a provider other than Synergy or Horizon Power, or were incurring costs in an off-grid arrangement.
See information about eligibility and how to apply for the credit.
Update your knowledge
We run regular face-to-face and webinar-based information sessions on topics relating to payroll tax, duties, land tax and the first home owner grant.
Register to attend a webinar. You may be eligible to receive CPD points for attendance.
Register your interest in attending our information sessions. We'll take your preferences into consideration, and will contact you when we schedule sessions.
October 2024
Show moreUpdate 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.
