RevenueWA eNewsletters

2026-27 Housing Taxation Package

On 7 May 2026, the State Government announced changes relating to foreign transfer duty, the first home owner grant, and the first home owner rate of duty.  This followed an announcement on 12 March 2026 regarding changes to the off-the-plan duty concession.

The changes to increase the first home owner grant cap for homes south of the 26th parallel of South Latitude have now been applied. The remaining changes are subject to the Parliamentary process and updates to RevenueWA's systems. See our news article for further information.

Payroll tax annual reconciliation

Annual reconciliation for payroll tax is fast approaching. To help you prepare: 

• make sure you have logged in to RevenueWAConnect and set up multi-factor authentication (MFA)
• see our annual reconciliation web page and FAQs to learn about the information you must submit, and
• notify us of any changes to your registration or grouping status.

When accessing RevenueWAConnect for the first time, don’t use a new email address. 

• Enter the email address you have previously registered with Revenue Online. If you don't know which email address this is, please contact us on 08 9262 1300.
• See the RevenueWA Online Services System Requirements web page for information about how to log in to RevenueWAConnect and set up MFA.

Between 1 July and 21 July, use the End of Year Lodgment (EOYL) function in Revenue Online to: 

• lodge and pay any outstanding returns 
• make any necessary adjustments to previous monthly or quarterly returns
• lodge your Australian taxable wages
• declare the interstate taxable wages paid by group members if you are the designated group employer of an interstate group
• lodge your, or your group's, estimated taxable wages for the 2026-27 financial year. 

Online Duties - new self-assessment transactions

From 10 June 2026, certain deceased estate and family court order transactions can be self-assessed for nominal duty under a guided process, allowing you to immediately print a certificate of duty. This means you no longer need to assess these transactions at the public counter or lodge them with RevenueWA for a Commissioner’s assessment, saving you time and allowing you to pay duty in your monthly return.  Contact us on 9262 1113 or by web enquiry if you have any queries about these changes.

Only deceased estate transactions with an agreement in place can be settled via eConveyancing.  Other newly introduced self‑assessed transactions must be settled using paper transfers registered with Landgate.

Deceased estate transactions

Transfers, or agreements to transfer, dutiable property from the executor of a deceased estate to a beneficiary who is entitled to the property under the terms of the will can be self-assessed. These transactions will be chargeable with nominal duty if certain criteria are met.

See information about which deceased estate transactions are eligible for self-assessment.

Family Court Orders

Family Court Orders and transfers of dutiable property made in accordance with them can be self-assessed. The Family Court Order is exempt from duty and the corresponding transfers of land will be charged with nominal duty if certain criteria are met.  

• If the court order relates to multiple properties to be transferred to different persons, a separate assessment must be made for each person being transferred property.
• Agents representing different parties to a Family Court Order can each self-assess the court order in their own Online Duties account.

See information about which transactions made in accordance with a court order are eligible for self-assessment.

Training and support

We have replaced our Online Duties Transaction Guidelines document with web pages that make it easier for you to find the information you need to determine whether you can self-assess a transaction. See our new web content.

We will be running new webinars about how to assess these transactions in Revenue Online.  Details of the new webinars will be available soon on our Customer Education web page.

Certificates of land tax charges

From 1 July 2026, the fee to receive a Certificate of Land Tax Charges is increasing from $50.35 to $56. This is the first fee increase since 2018.  See our information for agents web page for details about how to apply for a certificate. 

CPD points for attending webinars

Many of our duties and first home owner grant webinars offer elective Continuing Professional Development (CPD) points for licensed real estate agents, settlement agents and property managers.

The description under each webinar topic includes details of how many points can be awarded for attendance. 

• Points can only be awarded once for the same topic within a CPD year.
• All eligible sessions are listed under the Department of Local Government, Industry Regulation and Safety (Consumer Protection) ‘Legal Requirements’ approved CPD topics.
  RevenueWA sessions only count towards the Legal Requirements category. 
• Contact our Training and Development team on customereducation@dtf.wa.gov.au if you have any questions about earning CPD points by attending RevenueWA webinars.

The following webinars scheduled in June, July and August offer CPD points: 

• Overview of transfer duty for deceased estates
• Transfer duty overview and the FHOG
• Introduction to foreign buyers duty
• First home owner grant and land tax

See our Customer Education web page for: 

• a description of each webinar
• webinar dates and times
• a link to register to attend each webinar.

RevenueWAConnect and multifactor authentication

When you access our online service portals, you will be redirected to our new RevenueWAConnect page which allows you to log in to our services using a single username and password.  You will be able to access the services you are currently registered for and can register for other services as needed. 

On 14 March, we reset all usernames and passwords for our portals.  Your username is your registered email address. 

The first time you log in 

Click ‘Forgot password’ and enter your email address.  You will receive an email with 6 digits which you will need to enter onto the screen to verify your email.

Select your preferred authentication method.  Follow the instructions to ensure the authenticator is correctly linked to your account.  

Set your new password. 

Each time you log in

You will need to authenticate your login using the authentication method you set up.  This provides an extra level of security that will make it safer for you to access and use our services.

You don't need to re-register for RevenueWAConnect or set up multi-factor authentication again if you have already done this. 

See the RevenueWA Online Services System Requirements for information about password requirements and multi-factor authentication.

Payroll tax

Annual reconciliation

Annual reconciliation for payroll tax is fast approaching.  To help you prepare: 

• see our annual reconciliation web page to learn about the information you must submit.
• notify us of any changes to your registration status or contact details.
• register for RevenueWAConnect and apply multi-factor authentication if you have not done so already.

Please note there is no need to re-register for RevenueWAConnect if you have already registered.

Charitable body or public benevolent institution (PBI) exemptions

For wages paid by a charitable body or PBI to be exempt from payroll tax, employees must be doing work in connection with the charitable purpose of the organisation. Being categorised as a charitable body or PBI alone is not sufficient.  Some charitable bodies or PBIs who were exempt have undergone a shift in their original charitable purpose and carry out work of a commercial nature.  If this is the case, some or all the wages paid may not be exempt.

Recent Compliance investigations have found cases where an employer’s original charitable purpose had changed but RevenueWA was not notified, resulting in an exemption being fully or partially revoked and a payroll tax assessment being issued.

It’s important to check that your current operations still meet the exemption requirements if you hold a charitable body or PBI exemption or if you self-assessed as meeting PBI requirements.

See information about charitable exemptions and contact us if you need any further clarification.

Duties 

Off-the-plan concession

On 12 March 2026, the State Government announced changes to extend the concession, increase the value thresholds, and expand the concession to off-the-plan purchases of survey-strata dwellings.  The changes are subject to legislative amendments being made and updates to RevenueWA's systems.  See our news article for further information.

Online Duties - new change of agent function

Settlement agents can now transfer transactions from another agent in Revenue Online.  Eligible transactions no longer need to be transferred to RevenueWA for a Commissioner’s assessment to enable the transaction to be transferred.  Transferred transactions can be assessed by a new agent without triggering a new lodgment date and duty can be paid by monthly return. 

To use this function, a new agent can request a bundle with all associated information, including any approved EVR or licensed valuations, be transferred into their Online Duties account.  The releasing agent approves the request to transfer in their Online Duties account. 

See instructions for submitting and approving a change of agent request and the Online Duties FAQs for assistance with using this function.

eConveyancing - mortgagee in possession transactions

We have added content to our website to assist with the process and requirements for entering a transaction involving a mortgagee in possession into Online Duties for verification by an ELNO. 

A new web page clarifies what is required to verify the transaction electronically, and what details need to be entered into Online Duties.  See the new web content.