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December 2025
Show moreWhat you need to know about our end-of-year shutdown
RevenueWA will be closed from Thursday 25 December and will reopen on Friday 2 January.
| Service | Details |
|---|---|
| All services | The public counter will be closed. Customers should attend RevenueWA before close of business Wednesday 24 December if they need an immediate assessment or to make a payment in person. Call centres will be closed and technical support will not be available. |
| Payroll tax - December due date extension | We have extended the due date to lodge and pay your payroll tax return for December 2025 to midnight 14 January 2026. Please ignore correspondence requesting you to pay your return earlier than that. |
| Processing the first home owner grant and rate of duty | The final FHOG payments for 2025 will be processed on Wednesday 24 December. To be processed before we close:
For transactions to be self-assessed at the FHOR during the closedown period, the FHOR pre-approval application must have an approved status by 23 December. |
| Duties transactions - Commissioner assessments | You can continue lodging transactions, paying assessments, printing certificates of duty and settling approved transactions electronically during the shutdown period. However, if you have settlement during this time we recommend you:
|
| Duties transactions - self assessments | You can continue to self-assess eligible transactions and settle by eConveyancing during the shutdown period. Payment will be due in the month after the certificate of duty is printed. If you print a certificate of duty in December but settlement doesn't go ahead, you can void the certificate before 15 January 2026 (the due date of your December return) so that payment of duty won't form part of the December return. |
| Land tax - Certificate of land tax charges | You can use EAS to request for a certificate of land tax charges and receive the certificate during our shutdown period. However, if your request is submitted after 18 December and requires manual processing, you will receive the certificate on or after 2 January 2026. |
| Withdrawal of memorials | We cannot withdraw memorials between 25 December 2025 and 1 January 2026. If you need a memorial withdrawn because a settlement is due to fall within these dates, please contact us before close of business Tuesday 23 December. We will be able to withdraw a memorial if the licensed conveyancer provides a written undertaking confirming the outstanding amount will be paid to RevenueWA immediately after settlement. |
| Royalties | You can use Royalties Online between 25 December and 1 January to lodge royalty returns and production reports and you can pay royalties by EFT. Contact us by 24 December if you have any queries about lodgment or payment during the shutdown. |
Multifactor authentication
Early next year, we will be introducing multifactor authentication to our online portals including Revenue Online and the Online Services Portal. This extra level of security will protect your information and account when you access and use our services.
We will provide you with more details on how to use multifactor authentication before it applies to log in to our services. See our website for information about how to log in using multifactor authentication.
October 2025
Show morePayroll 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.
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