The person liable to duty is responsible for lodging and paying. Estimate your duty liability.
See information about lodging duty transactions for assessment or reassessment.
Generally, you must pay duty within:
- one month after a duties assessment notice is issued or
- 12 months after the date a transaction is entered into if it relates to land or mining tenements or
- three years after the date of a transaction if it is a subdivision or issue of title agreement.
A certificate of duty will only be issued after duty has been paid. The certificate of duty is required to register certain documents, such as the transfer of land.
Late payment penalty tax will apply if the required duty is not paid by the due date.
If you are a purchaser in an off-the-plan development and your settlement is affected by unforeseen construction delays, apply for a payment arrangement (see information below) and provide information about the delay. See information about the assistance offered to eligible purchasers.
How to pay
Payments by credit card or BPay may take up to 3 business days to process which will affect when the certificate of duty is available. Transactions will be endorsed up to one business day after the payment has cleared.
| Payment method | Instructions |
|---|---|
| Pay by CIPA | Registered agents acting for a taxpayer can pay at settlement through Online Duties using a linked CIPA account. CIPA payments must be cleared by 11.45am to allow a certificate of duty to be generated on the same day (available after 12pm). |
| Pay by credit card | Make payment by MasterCard or Visa card using our online payment facility or by phoning 1300 936 105. A card administration fee will apply to all credit or debit card payments. |
| Pay by BPay | Contact or log in to your bank, credit union or building society to make your payment from your cheque or savings account. See your assessment notice for details. Duties Biller Code: 969139 |
| Pay by post | Make cheques payable to 'Commissioner of State Revenue' RevenueWA |
| Pay in person | Pay by cash or cheque at: 8.30am - 4.30pm weekdays |
Apply for a payment arrangement
Show moreApply online to pay an outstanding amount by instalments or extend the time when payment is due.
- Interest payable at the prescribed rate will be charged under such an arrangement.
- Late payment penalties will apply to an extension of time if the application was made after the due date for payment.
- A transaction record will not be released until all outstanding duty, penalties and interest have been paid.
If you are a purchaser in an off-the-plan development and your settlement is affected by unforeseen construction delays, apply for a payment arrangement and provide information about the delay. If eligible, interest under the arrangement will be reduced. See information about the assistance offered to eligible purchasers.
See the Payment Arrangements revenue ruling for more information.
To complete this application, you may need to provide:
- assessment advice
- invoice or notice issued by RevenueWA
- income and expenditure for the taxpayers that are responsible for payment of the liability
- copies of bank statements
- balance sheets
- profit and loss statements and any supporting financial documents for the last two years
- a projection of cash flow on a month-by-month basis that covers the period of the instalment proposal
