RevenueWA eNewsletters

Payroll tax

Employee Share Acquisitions

The grant of a share or option to an employee by an employer under an Employee Share Scheme is subject to payroll tax.  These become liable for payroll tax on the 'relevant day' which the employer can elect to be:

• the date the share or option was granted to the employee or
• the vesting date of the share or option.

If you haven't included the grant of shares or options in your payroll tax returns during the assessment year in which they were granted, they will be taken to have been paid or payable on the vesting date.

For further information on Employee Share Schemes, please see our Payroll Tax Employer Guide.

Duties

Changes to the first home owner rate of duty

On 1 October we updated Online Duties so that, when an agent self-assessing a transaction selects the first home owner rate of duty for a new or established home, the system now checks that the correct rate of duty has been applied.  The rate is based on whether the property is in the Metropolitan/Peel Regions or outside those areas in accordance with the suburb listed in the first home owner grant / first home owner rate of duty pre-approval application.

If an error appears after entering the first home owner UIN, confirm the selected rate of duty and the suburb details (including spelling) are correct. For assistance confirming the details in FHOG Online, contact the First Home Owner Grant team.

If the error still appears after these steps, contact the Online Duties team.

Transferring transactions from Online Duties to Duties Lodgments

Missing documents in duties lodgments can lead to delays in an assessment notice being issued.

If a transaction has been self-assessed in Online Duties and you are transferring it to Duties Lodgments for the Commissioner to assess, provide:

• the transaction record that has been assessed for duty, such as the contract for sale or transfer of land
• the foreign buyers duty declaration if the transaction involves an interest in land and
• any documents specified in the relevant Duties Information Requirements.

If your agency is no longer representing the taxpayer, provide the contact details of the taxpayer or new agent (if applicable).

Land tax

We have started issuing 2025-26 land tax assessment notices.

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.

See information about how to pay, as well as how to receive a discount and how to register to receive notices by email.

Household Electricity Credit

RevenueWA is administering a $150 credit on behalf of the Australian Government to assist eligible households that have their electricity supplied through an embedded network, sub-metering arrangement, or other on-supply arrangement with their electricity costs. Common examples are apartment buildings, retirement villages, caravan parks, and regional communities whose electricity is supplied by mining companies.

• Apply for the credit between 13 October 2025 and 31 March 2026.
• Eligible Synergy and Horizon Power customers will receive the credit automatically from their provider.

See information about the Household Electricity Credit. 

Royalties

The transfer of the mining and petroleum royalty collection and administration functions from the Department of Mines, Petroleum and Exploration (DMPE) to RevenueWA is now complete.  The online system used to lodge production reports and royalty returns is now contained in a new Royalties Online system managed by RevenueWA.

See information about the legislative changes that effected the transfer and how to use Royalties Online.

Payroll tax

Annual reconciliation reminder

We will complete the annual reconciliation process in mid-August.  Any calculations, adjustments and the due date for paying liabilities will appear on the Assessment Advice issued after 7 September.  Access your Assessment Advice from the left-hand menu in Revenue Online.

Taxable payments

Please review your records to ensure you have declared taxable payments as required. You can adjust your current payroll tax return in Revenue Online, or lodge a web enquiry to disclose payments for previous periods.

Apprentice and trainee wages

• Wages paid to an apprentice under a registered training contract that meets certain criteria are exempt from payroll tax for the duration of the contract.
• Wages paid to trainees under a training contract registered on or after 1 July 2019 are not exempt and must be declared as taxable wages.
• See information about payroll tax obligations for apprentice and trainee wages.

Specified taxable benefits

• Payments made to Industry Redundancy Funds and Portable Long Service Leave Schemes are liable for payroll tax at the time a contribution is paid or payable by the employer.
• See information about specified taxable benefits in the Payroll Tax Employer Guide.

Duties

Off-the-plan duty concession

We have developed an interactive questionnaire which can be used as a tool to assist in determining whether your circumstances may qualify for the concession. 

• Try the new eligibility tool.
• Watch the new off-the-plan duty concession video.

eConveyancing

Following an update by PEXA in early August, third party transfers (power of sale by mortgagee, property seizure and sale orders, sale for rates) can now be settled using electronic conveyancing. 

Multifactor authentication

Later this year, we will be applying multifactor authentication to our online portals.  This means anyone accessing Revenue Online, the Online Services Portal or any other transactional RevenueWA portal will need to authenticate their log in when they access the portals.   

This extra level of security protects your information and account when you access and use our services. 

We will provide information about how to log in using multifactor authentication closer to the time. 

Land tax

Assessment notices

We will start sending out land tax assessment notices in September. See our website for information about land tax assessments.

Register to receive your notice by email. You will need to provide the payment reference number from a previous assessment notice. See how to receive your notice by email.