Lodge documents within two months after the date that liability to duty arises.
- See the duties information requirements for information you must provide when lodging a transaction.
- Complete a foreign buyers duty declaration for every transaction involving land or an interest in a landholder.
We will apply penalty tax if you don't lodge documents within the required time period. In certain circumstances, we may waive the payment of tax.
Use Online Duties to self-assess and pay duty for approved transactions at settlement. Pay one monthly return and settle electronically.
Use Duties Lodgments to lodge scanned copies of transactions electronically for assessment. Pay each assessment notice by BPay, credit card or direct debit.
Use the document lodgment and assessment form to get an immediate assessment at the public counter if the transaction is not an approved transaction for self assessment. You must pay immediately by cash or cheque.
If you're using a settlement agent or solicitor, they will lodge or self-assess the transaction on your behalf.
If you're doing your own settlement, lodge online using the Online Services Portal. Pay the assessment notice by BPay or credit card.
Use the document lodgment and assessment form to get an immediate assessment at the public counter. You must pay immediately by cash or cheque.
When you request an urgent assessment, you must include:
- detailed reason(s) for urgency
- the date by which the assessment or decision is required and
- an undertaking that the duty will be paid immediately upon the issue of an assessment notice.
We can't guarantee an urgent assessment but will prioritise these requests, unless the transaction is eligible for self-assessment.
Apply for a reassessment if you believe the assessment you've received is incorrect or if you've become entitled to a concession after the original assessment was made.
See how to apply for a refund if you have already paid duty.
If you haven't yet paid duty on your assessment, make a request for a reassessment within five years of the original date of assessment. Please note, some transaction types have different time limits for reassessment.
Request your reassessment using the Online Services Portal.