Online Duties Terms and Conditions

On 6 February 2026, the Special Tax Return Arrangement will be amended to insert the following clauses:

13.9 Change of agent transfer

A Dutiable Transaction may be transferred from a Responsible Party’s (Releasing Responsible Party) Online Duties Facility to another Responsible Party’s (Requesting Responsible Party) Online Duties Facility using the Change of Agent Transfer if all of the following apply:

1. the Requesting Responsible Party is authorised to represent the Taxpayer before they initiate a Change of Agent Transfer
2. the Releasing Responsible Party agrees to provide their Client ID, the Bundle ID for the Dutiable Transaction, and any other documentation required to facilitate the Change of Agent Transfer, to the Requesting Responsible Party
3. the Dutiable Transaction has a Transaction Status of ‘Assessed’ and does not involve a substituted transferee(s) application or sub-sale transaction
4. the Duty payable with respect to the Dutiable Transaction has not been paid to the Commissioner
5. the Monthly Register in which the Dutiable Transaction is recorded has not been lodged with the Commissioner
6. the Responsible Party has in its possession the Certificate of Duty issued in respect of the Dutiable Transaction
7. if the Dutiable Transaction to which the Certificate of Duty relates is a form that is required to be registered under the Transfer of Land Act 1893 or Registration of Deeds Act 1856, that form has not been lodged with the Registrar for registration and
8. the Releasing Responsible Party retains copies of records with respect to the Dutiable Transaction for a Change of agent transfer in accordance with clause 20.

In addition, with respect to a Dutiable Transaction that has been transferred using the Change of Agent Transfer:

9. the Releasing Responsible Party remains responsible for any errors, misrepresentations, or breaches of this agreement in respect of the Dutiable Transaction made prior to the Dutiable Transaction being transferred to the Requesting Responsible Party’s Online Duties Facility
10. the Dutiable Transaction is a Self-Assessment of the Requesting Responsible Party once it is transferred into their Online Duties Facility following a Change of Agent Transfer
11. the Requesting Responsible Party must ensure the data about the Dutiable Transaction has been accurately recorded in the Requesting Responsible Agent’s Online Duties Facility in accordance with clause 8.2 and they have all the necessary evidentiary requirements and supporting documentation to complete the Self-assessment of the Dutiable Transaction and
12. the Commissioner accepts no liability for any incorrect Change of Agent Transfer actions, incorrect data entry or misrepresentations of facts between Responsible Parties.

20 Record keeping requirements

Addition of 20(a)(iv)

1. The Responsible Party must retain sufficient records in relation to each and every lodgment for a period of five (5) years from:
   1. the date of issue of the Certificate of Duty by the Responsible Party or
   2. where no Certificate of Duty is issued, the date the Responsible Party applied to terminate a transaction on relevant grounds in accordance with clause 13.5 or
   3. where no Certificate of Duty is issued, the date the Responsible Party applied to transfer the transaction to the Commissioner in accordance with clause 13.7 or
   4. where no Certificate of Duty is issued, the date the Responsible Party applied to transfer the transaction to another Responsible Party in accordance with clause 13.9.