The payment options and due dates are provided on your Notice of Assessment.
| One payment | Two payments | Three payments |
|---|---|---|
| Pay your land tax in full by the first instalment date. You will receive a three per cent discount. | Make two payments by specified instalment dates. There is no additional charge or discount for this option. | Make three payments by specified instalment dates. There is no additional charge or discount for this option. |
If your assessment notice was issued on or before 30 June 2022, you will be charged an additional two per cent for paying in three instalments. See your assessment notice for details.
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.
Register to receive your notices via email.
How to pay
| Payment method | Instructions |
|---|---|
| BPay | Pay online from your savings or cheque account. See your assessment notice for details. It may take up to 3 business days for your payment to be processed. Land Tax Biller Code: 747097 |
| Credit card | Pay by MasterCard or Visa card using our online land tax payment facility or by phoning 1300 133 676. It may take up to 3 business days for your payment to be processed. A non-refundable card administration fee will apply to all credit or debit card payments. |
| Cheque | Make cheques payable to 'Commissioner of State Revenue' RevenueWA GPO Box H572 PERTH WA 6841 |
If you can't pay by the due date
Show moreContact us before the due date for payment identified on your Notice of Assessment.
Apply online for a payment arrangement.
- If you log in to the land tax online services portal, your details will be pre-populated in the application form.
- If you apply after the due date for payment, we will apply late payment penalties.
If a payment arrangement is approved
- we will charge interest at the prescribed rate and
- we may lodge a memorial to prevent dealings on the land and
- we will revoke the arrangement if you don't make a scheduled payment. If this happens, all outstanding tax and interest becomes due.
The payment arrangements ruling outlines the Commissioner’s discretion to approve arrangements for extending the time to pay tax and paying by instalments.
To complete the 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
In certain circumstances, we may waive the payment of tax.
If you don't pay
Show moreIf you don't pay or you underpay your land tax assessment, we may impose interest and penalty tax.
If you have chosen to pay by instalments and don't pay the required amount by the due date, you can't continue to pay by instalments. The full assessed amount plus any penalty tax imposed for late payment must be paid by the due date shown on the Notice of Revocation of Instalment Arrangement.
See information about unintended underpayments and late payments.
We may also
- issue you with a summons
- lodge a memorial against the land title prohibiting transfer of the land and
- in certain circumstances, arrange for the sale of the land to recover any unpaid taxes.
If legal action is required, the cost of the action is added to the amount payable.
In certain circumstances, the Commissioner may withdraw a memorial or provide consent to deal on the land if the whole amount has not been paid.
