Online Duties FAQs: Modifying transactions or returns

If settlement has occurred and duty has been paid, you can't modify or correct a duty endorsed transaction.

You can modify a transaction at any time during the lodgment process unless

• a licensed valuation has been submitted
• a Certificate of Duty has been issued and is not in the agent's possession
• the transaction has been cancelled or
• the transaction has been removed.

After an Electronic Valuation Request (EVR) has been approved, you can

• add, modify and delete sellers
• make tenancy changes to sellers and
• make tenancy changes to buyers if all buyers have an equal share fraction.

After a substitution has been approved, you can

• add, modify and delete sellers and
• make tenancy changes to sellers.

Contact us if you can't reconcile your account or modify a transaction.

A general conditional agreement is terminated on relevant grounds if it isn't carried into effect because a condition wasn't fulfilled. In these circumstances, the agreement would not be liable to duty. If this type of transaction has already been lodged, it must be terminated rather than cancelled.

All other types of transactions must be cancelled under section 107 of the Duties Act 2008 and must not be modified to be a general conditional agreement.

To terminate a transaction on relevant grounds, select the specific transaction using either the Search Transaction or the Return Summary screen. Once selected, click on ‘Cancel Transaction’ to go to the Online Duties – Cancel Transaction screen and select ‘Terminated on Relevant Grounds’. This option will only appear if the transaction is a general conditional agreement.

A cancelled transaction is one that has not been, and will not be, carried into effect.

To cancel a transaction, select the specific transaction using either the 'Search Transaction' or 'Return Summary' screen. Once selected, click 'Cancel Transaction' and select the 'Cancelled Transaction (under section 107)' option. You will need to answer a set of questions which, depending on your responses, may convert the transaction to a cancelled transaction and will generate a Cancelled Certificate of Duty. 

If the transaction doesn't meet the criteria for a cancellation under section 107, transfer the transaction to us for further determination.

You can modify the transaction to make the correction only in the following circumstances:

• The variation is correcting a spelling error for a buyer or seller.
• The variation is adding a middle name that had been omitted for a buyer or seller.

Any other transaction with a variation that results in a change to the party’s names cannot be self-assessed and must be lodged with the Commissioner for assessment.

You can modify the consideration before printing the Certificate of Duty if the reduction in consideration is due to circumstances specified in Commissioner’s Practice DA 28 'Duties – Reduction in Consideration' and you have evidence to support the reduction.

If the consideration for the transaction was reduced for any other reason, you can

• endorse and pay the duty assessed on the original purchase price. Once the return has been paid, you can apply for a reassessment on the reduced consideration and a refund of duty or
• transfer the transaction to us for assessment using the ‘Transfer to OSR’ function.

If the transaction was reduced because contingent consideration wasn't paid, transfer the transaction to us for assessment.

If the monthly return has been lodged and paid, submit a request that we amend the certificate. In the request, let us know:

• the bundle/client ID and
• what information is incorrect and what it should say.

If the monthly return hasn’t been lodged yet:

• and settlement hasn’t occurred, modify the transaction details through Revenue Online which will void the previous certificate. Once the modified information has been saved, you can print a new certificate.
• and settlement has occurred, submit a request for further instructions. In the request, let us know:
  • the bundle/client ID and
  • what information is incorrect and what it should say and
  • why the error was not identified prior to settlement.
    We will contact you with details following your request.

If a Certificate of Duty can't be modified and the tenancy type is incorrect

• if the shares are equal, you can manually correct the printed Certificate of Duty and bring it to us in person for immediate verification. You should check with Landgate first to make sure they will accept the manually corrected certificate before making the manual correction or
• if the shares are not equal, transfer the transaction to us or
• if you are using an Electronic Lodgment Network Operator (ELNO) for settlement of the transaction, contact us for advice. 

No. This would be a breach of the Special Tax Return Arrangement. Contact us for advice.

The ‘Add NDD’ function allows a user to request a Certificate of Duty for a transaction that is not chargeable with duty if duty was paid on the agreement for the transfer of dutiable property (for example, to duty endorse a transfer of land that is consistent with the offer & acceptance).

You can't add an NDD after settlement has occurred and the Certificate of Duty is no longer in your possession.

If you are not using e-conveyancing, before adding an NDD for a transfer of land, you must have the transfer of land that has been signed by at least one party to the transaction (usually the buyer/transferee) and you must ensure that the names on the contract match the names on the transfer of land.  

If you are using e-conveyancing for settlement, the NDD will be automatically generated through the settlement process.  You will not need to request NDD through Online Duties.

Only use the 'Remove' function if a transaction has been duplicated in your account or has been lodged in both online duties and separately with RevenueWA. Online duties will only allow a bundle to be removed if both Bundle IDs are recorded against the same Client ID.