Selecting ‘Make a Payment’ in the Quick Links will prepopulate the Biller Code and Payment Reference Number for the client. Specify the amount you wish to pay and details of your payment method.
As you can only view one client at a time, the payment relates to that specific client. To make a payment for another client, you must Switch Client ID.
Payment options
Show moreThe 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.
Payment extension
Show moreIf you are experiencing difficulty paying your land tax, it is essential you contact us before the due date specified on your Notice of Assessment.
Contact us to apply for an extension of less than one month.
To apply for an extension of more than one month, select Payment Extension in the Quick Links within the portal. Your details will be pre-populated in the application form.
If you are not logged in to the portal, complete the online application for a payment arrangement to extend the time for paying land tax or to pay by instalments.
The payment arrangements ruling outlines the Commissioner’s discretion to approve arrangements for extending the time to pay tax and paying by instalments.
We will apply late payment penalties if you applied after the due date for payment.
We will charge interest at the prescribed rate.
We may lodge a memorial to prevent dealings on the land.
We will revoke the arrangement if you don't make a scheduled payment. If this happens, all outstanding tax and interest becomes due.
When making an 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 and
- a projection of cash flow on a month-by-month basis that covers the period of the instalment proposal.
Request a refund
Show moreTo request a refund via cheque or EFT, select Request Refund in the Quick Links menu.
Complete the required fields, upload a copy of your bank statement, and submit your request.
