Publications include fact sheets, forms, Commissioner's practices, revenue rulings, circulars and guides.
Fact sheets
Show more- Apportionment of general insurance premiums
- Business assets
- Cancelled transactions
- Conditional agreements
- Contingent consideration
- Derivative mining rights
- Duty exemption - entity restructuring
- Exempt family farm transactions - landholder duty
- Exempt family farm transaction - transfer duty
- Farm-in agreements
- First home owner rate of duty
- Foreign transfer duty
- Foreign landholder duty
- Indian Ocean Territories - duties overview
- Landholder duty
- Marriage and de facto transfers
- No double duty
- Partnership acquisitions
- Substituted transferees
- Superannuation transactions
- Transfer duty overview
- Transfer of residential land
Forms
Show more- The Duties Information Requirements outlines the type of supporting documentation that may be required to be lodged to assist in the assessment of duty on your transaction.
- Any person acquiring an interest in land in Western Australia must complete the Foreign transfer duty declaration form.
- Any person acquiring an interest in a landholder in Western Australia must complete the Foreign landholder duty declaration form.
- A refund of duty can only be paid in the name or account of all purchasers/transferees who were liable to duty unless they all authorise it to be paid to a nominated person. Complete the 'Authorisation to pay duty refund to a nominated person' to nominate an account for the payment.
Transfer duty
Document lodgment and assessment - use this form when lodging original documents by post or in person.
- Cancelled or terminated transaction exemption
- Charitable exemption
- Concessional rate of duty: certain residential or business property transactions
- Contingent consideration
- Extension of time for payment
- Family farm exemption
- Apply online or use First home owner rate of duty - assessment or reassessment
- First home owner rate of duty - pre-approval
- Further concessional transaction: shared equity homes
- Off-the-plan concession
- Off-the-plan rebate - under construction application
- Reduction of duty: matter not carried into effect - for transactions dated on or before 30 June 2008
- Apply online or use Residential rate
- Spousal exemption (including de facto partners)
- Substituted transferees
- Superannuation fund transactions
- Transfer duty statement: acquisition of an authorisation or entitlement
- Transfer duty statement: no hard copy instrument
- Transfer duty statement: family farm transaction
Foreign buyers duty
- Foreign transfer duty declaration
- Change in foreign status
- Foreign transfer duty - developer exemptions
- Foreign landholder duty - developer exemptions
- Foreign landholder duty declaration
Landholder duty
- Application to lodge periodical statements: landholder acquisition
- Family farm exemption
- Landholder acquisition statement or determination of liability and foreign landholder duty declaration
Mining rights
- Notice of Failure to Grant or Surrender Derivative Mining Rights
- Request for Longer Period to Grant Derivative Mining Rights
Relevant consolidation and reconstruction transactions
- Notice of notifiable event
- Relevant consolidation transaction
- Relevant reconstruction transaction
- Pre-transaction decision request: revocation of exemption for relevant transactions
Valuation
- City, town and suburban property
- Country land
- Easements
- Fair annual rental: city, town and suburban property
- Fair annual rental: country land
- Mining tenements
- Pastoral land
Tax avoidance scheme
Vehicle licence duty
- Change of use: exempt to non-exempt purposes
- Concession for specialised equipment on specialised vehicles
- Dealer's certificate: exemption on transfer of licence
- Dealer’s declaration: vehicle loaned for certain purposes
- Refund of duty on the acquisition of a caravan
- Transfer of a licence for nominal duty
- Exemption from duty for the transfer of a licence between spouses or de facto partners
- Reassessment for vehicles returned for refund or replacement
Commissioner's practices
Show moreA Commissioner's practice is a statement describing how the Commissioner will exercise a statutory discretion or deal with practical issues relating to the assessment of tax.
- Dutiable value of a partnership acquisition
- Landholder duty - related persons and Commissioner's discretion
- Transfers of dutiable property to and from a bare trustee
- Option agreements
- Valuation of shares issued as consideration for a dutiable transaction
- Dutiable transactions involving a unit entitlement under the Fish Resources Management Act 1994 - claim of no passing of a beneficial interest
- Information requirements
- Connected entities exemption - revocation
- Connected entities exemption - interest in a hybrid company
- Easements
- Reduction in consideration
- Contingent consideration
- Nominal duty for certain transactions relating to deceased estates
- Calculation of first home owner concession involving excluded persons
- Cancelled transactions
- Transfer of land under bailiff seizure and sale order
- Transfers of Western Australian business assets
- Treatment of amounts of goods and services tax
- Separated spouses
- Interests held subject to a trust
- Variations to prescribed residence requirements
- Principal place of residence
- Landholder duty - extent of interest in a discretionary trust
- Foreign transfer duty
- Transactions to facilitate subdivision of land
- Certain transactions involving mining tenements
- Things fixed to land that are removed
- Dutiable value of used vehicles
- Farm-in agreements
- Family farm transactions - primary production business exemptions
Administrative practices
- Remission of penalty tax, late or non-lodgment of returns, transaction records, acquisition statements, instruments and dutiable statements
- Remission of penalty tax - reassessments
- Remission of penalty tax - late payment
- Penalty tax and recovery of valuation costs for written valuations
- Valuation of life interests and remainder interests for duties and stamp duty purposes
- Valuation of WA business assets for duties purposes
- Circumstances when a taxpayer will be required to provide a written valuation
- Valuation of land for duties purposes
- Waiver of tax
- Applications for reassessment
- Estimate assessments
- Certain assessment and reassessment time limits
- Compromise assessments
- Interim assessments
Revenue rulings
Show moreA revenue ruling is a statement providing the Commissioner's interpretation of certain provisions of legislation or details of administrative procedures and practices associated with specific aspects of revenue administration not related to the assessment of tax.
- Assessment services and procedures
- Advice on proposed transactions
- Explanation of 'minor incidental purpose' and the non-payment of vehicle licence duty on the grant or transfer of a motor vehicle licence to a motor vehicle dealer
- Dutiable value - special promotions on new vehicles
- Transfer under agency relationship where the transferee on the transfer differs from the purchaser named in the agreement to transfer
- Deposit accounts
- Landholder duty - meaning of entitlement
- Commissioner's interpretation of the definition of a caravan
- Transfer of matrimonial or de facto relationship property involving a trust or company
- Commissioner's interpretation of consideration in relation to transfers to self-managed superannuation funds
- Charitable exemptions
- Connected entities exemptions
- Partnership acquisitions: when a partnership holds land
- Excluded chattels
- Payment arrangements
- Legal professional privilege claim made during the course of an investigation
- Things fixed to land and rights relating to fixed infrastructure
- Substantially one arrangement
- Definition of 'exploration' for farm-in transactions
Circulars
Show moreCirculars contain information about changes to Acts and Regulations and their impact on the various taxation areas, as well as information about changes to procedural and administrative matters.
