Revenue Online frequently asked questions

Payroll tax, insurance duty, online duties.

Revenue Online includes online payroll tax, online duties and online insurance duty.

When you register for Revenue Online, you must agree to the relevant terms and conditions.

Maintain security of your account by

  • ensuring your system(s) meet the minimum system requirements
  • keeping your username and password confidential
  • revoking users or clients that are no longer approved to access Revenue Online
  • revoking any bank accounts no longer in use
  • reviewing contact details and email addresses regularly
  • exiting Revenue Online using the log off facilities provided
  • ensuring virus scanning software and personal firewall tools are up to date.

If you believe an unauthorised person has attempted to access your account information, or an event or something out of the ordinary occurs, contact us immediately.

General information

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How to update details, what to do if the system isn't working, payment methods

Updating details

The authorised person/administrator can add multiple users. Each user can be assigned a different level of authorisation through the 'Maintain User Roles' screen.

The administrator can change their email address by selecting ‘My Details’ from the top-right of the screen or using the ‘Maintain Users & Modify User Details’ function.

  • Email address 1 will replace the default Administrator’s address.
  • Email Address 2 will be used to send copies of all correspondence to another nominated user in your organisation.

To change the nominated email address used for assessment notification purposes, select ‘Maintain Clients & Modify Client Registration’, and modify the relevant client details.

Once registered, other clients can be added to the Revenue Online account. This function can be used to enable grouped clients’ returns to be lodged and paid under a single account.

  • The administrator can add a client on the 'Maintain Clients & Add Client' screen.
  • The administrator can remove a client on the 'Maintain Clients > Revoke Client' screen. Any returns lodged before a client has been revoked will remain on your record, however, you will no longer be able to access this client through Revenue Online.

If Revenue Online isn't working

The Revenue Online broadcast message will be updated regularly to list any scheduled outages or experienced issues. If the site is unavailable for an extended period, you may receive an email notification to advise when the issue is expected to be resolved and what other options you have for meeting your taxation obligations. Contact us if Revenue Online is unavailable and there is no message informing users of a problem.

Online duties

Online duties has a manual backup system (MBS) in place which will allow the responsible party to complete urgent transactions. To produce the Manual Backup Certificates or to restore your manual certificates to their available limit, select ‘Manual Backup - Generate/Regenerate’ from the left side of your online duties client menu. The MBS can only be used

  • if the fault is not attributed to the Responsible Party’s own computer system or service provider
  • if the Commissioner has broadcast a system failure message on Revenue Online or via email authorising the use of the MBS and
  • to manually endorse approved dutiable transactions in accordance with the online duties approved transactions, excluding related parties and substituted transferees transactions.

Payment methods

Online duties - Customer Initiated Payment Account (CIPA)

Payroll tax - Electronic Funds Transfer (EFT), BPay, Customer Initiated Payment Account (CIPA), BPoint

Insurance duty - Electronic Funds Transfer (EFT)

Payroll tax: online returns

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How does the online return work?

Returns are issued and available electronically approximately one month before the due date. Notifications will be provided via email and in the ‘Notifications’ section on your Client Profile screen.

During the lodgment process you can see the total tax payable and the calculations of any assessed payroll tax liability with available options for payment.

View declarations and wage adjustments through the ‘Account Enquiry’ option located in the left hand menu on your Client Profile screen.

Can I modify a return?

Yes. Previously lodged returns, including the Australian taxable wages lodged as part of the annual reconciliation process, can be modified provided that the financial year has not been previously reconciled.

When modifying returns, make sure you complete the entire process including the Confirmation screen. You must pay any additional payroll liability.

Contact us to modify a return for a reconciled financial year.

Payroll tax: lodgment and payment

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What happens if I don't lodge and pay a return?

You must lodge a return even if nil wages were paid during the return period. We will apply penalty tax if you don't lodge a return by the due date and a payroll tax liability exists.

The amount of any payroll tax payable and penalty tax imposed will be disclosed on your next assessment advice. We may estimate these wages if we can't obtain the information from you. We may commence legal proceedings to recover the outstanding amount and you will be liable for any additional costs incurred.

What happens if I don’t pay the correct amount or my payment is dishonoured?

If you've overpaid your return or a credit appears against your payroll tax account, the credit will be held to offset ongoing payroll tax liabilities. Submit a request for a refund in writing or via Online Payroll Tax.

If you underpay your return or a payment is dishonoured, we may apply penalty tax for late payment. This will be disclosed on the next assessment advice.

You are responsible for the payment of any fees or charges raised by the financial institution for any dishonoured payments.

Can I pay other amounts through online payroll tax?

Yes. You can make ad hoc payments using the 'Payment Only' option in Online Payroll Tax. If you have an approved tax payment arrangement with us, the amount of each instalment can be paid by using the ‘Instalments’ option located in the left hand menu on your Client Profile screen.

How can I get more details about the balance showing on my account?

Access information about the balance on your account from the ‘Assessment Advice’ or 'Account Enquiry' menu on the left side of your Client Profile screen.

Insurance duty

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What happens if I don't lodge a return?

You must lodge a return even if nil insurance premiums were received during the return period. We will apply penalty tax if you don't lodge and pay a return by the due date.

We may estimate your insurance premiums if we can't obtain the information from you.

What happens if I don't pay the correct amount or my payment is dishonoured?

If you have overpaid duty the credit will be held to offset ongoing insurance duty assessed. Contact us to request a refund.

If you've underpaid duty or if your payment is dishonoured, we may apply penalty tax for late payment. We may commence legal proceedings to recover the outstanding amount and you will be liable for any additional costs incurred.

You are responsible for paying any fees or charges raised by the financial institution for any dishonoured payments.

Can I modify a return?

You can modify previously lodged returns, up to the most recent 12 monthly returns. Contact us to modify older returns.

When modifying returns, make sure you complete the process by saving the changes, confirming the calculated duty variance and submitting payment as necessary.

Online duties: monthly returns

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How does the monthly return work?

When a Certificate of Duty is printed, the status of the bundle will change from ‘Assessed’ to ‘Current’. It will be placed into the current monthly return and is due for payment by the 15th of the following month.

If the settlement doesn't proceed, void the certificate immediately.  This will remove that bundle from the return period. The certificate can be reprinted once a new settlement date has been arranged.

If you don't lodge and pay the return by the 15th of the month, the assessing function will be suspended until payment of the return is made. Penalties may be applied.

Before submitting your return, make sure

  • only transactions which have been endorsed and payment received during the return period are included in the return
  • the total duty assessed for the return period corresponds to the total amount of cleared funds in your trust account and
  • you have not recently changed your financial institution details.

What happens if I don't lodge and pay a return?

If you don't lodge and pay a return, your access will be suspended immediately. You will receive an email and a message displayed on your Client Profile screen requesting payment to be made within seven days. Your access will be restored following receipt of payment.

If the duty remains unpaid, a penalty will be applied and disclosed on a Penalty Tax Notice which can be viewed via your Account Enquiry screen. You will receive an email and a message displayed on your Client Profile screen.

We may commence legal proceedings to recover the outstanding amount. You will be liable for any additional costs incurred.

What happens if my payment is dishonoured?

If a payment is made and subsequently dishonoured, the status of the monthly return will change from ‘Lodged’ to ‘Due’. We may apply penalty tax for late payment. We may commence legal proceedings to recover the outstanding amount and you will be liable for any additional costs incurred.

You are responsible for paying any fees or charges raised by the financial institution for any dishonoured payments.

Online duties: modifying transactions or returns

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Can I modify a transaction or return?

Once 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

  • an electronic valuation (EVR) has been approved or a licensed valuation has been submitted
  • it is an approved substituted purchaser transaction
  • a Certificate of Duty has been issued and is not in possession of the agent
  • the transaction has been cancelled or
  • the transaction has been removed.

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

Terminating a transaction on relevant grounds

A general conditional agreement is terminated on relevant grounds if it isn't carried into effect because of the non-fulfilment of a condition to which it was subject. 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.

Cancelling a transaction (section 107)

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, you must transfer the transaction to us for further determination.

What if there's a reduction in consideration on a dutiable transaction?

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 due to the non-payment of contingent consideration, transfer the transaction to us for assessment.

What if Landgate needs an error on a certificate to be corrected?

You can correct the details using 'Modify' and reprint the certificate. We don't need to see this corrected certificate.

If you no longer have the Certificate of Duty in your possession and the monthly return in which the duty was collected hasn't been lodged and paid, you can transfer the transaction to us. If the duty has been paid, you must forward all the original documents (including the transfer of land) to us for endorsement. This is not an immediate process.

What if the tenancy type is incorrect?

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, you must transfer the transaction to us.

Can I modify a Certificate of Duty after settlement has occurred?

No. You can only modify a Certificate of Duty after settlement and before lodging and paying the monthly return if the UIN for the first home owner rate of duty has become available. You must contact us to advise us of the change and provide the Bundle ID.

If you need to modify the certificate for any other reason, you must transfer the transaction to us.

When do I add no double duty (NDD)?

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).

Before adding an NDD for a transfer of land, you must have the transfer of land signed by at least one party to the transaction (usually the buyer/transferee) in your possession and you must ensure that the names on the contract match the names on the transfer of land.

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

When should I use the ‘Remove’ function?

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 State Revenue. Online duties will only allow a bundle to be removed if both Bundle IDs are recorded against the same Client ID.

Online duties: endorsement

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Improved commercial properties

Improved commercial property that doesn't include a sale of business and doesn't include plant and equipment, chattels or other dutiable property can be lodged and self-assessed through online duties.

Rural properties

Rural property that doesn't include primary production, the sale of a business, or plant and equipment, chattels or other dutiable property can be lodged and self-assessed through online duties.

Exempt family farm transactions can't be self-assessed through online duties and must be lodged with us.

Housing Authority transactions

Refer to the Housing Authority guidelines for how particular transactions should be lodged and self-assessed through online duties.

Related parties

Transactions between related parties can be assessed using online duties if

Related party transactions involving a Government Agency or Association can't be self-assessed.

Substituted purchasers

A contract of sale involving a substituted purchaser can be processed through online duties unless

  • the transaction involves the first home owner grant and
  • either the property is transferred to a person who is related to the purchaser under an agreement for the transfer of dutiable property, or a purchaser under an agreement takes a transfer of the property as the trustee for a related beneficiary.

Transactions where the relationship between the purchaser and the transferee is a qualifying relationship can be self-assessed in online duties. Other transactions can be self-assessed as a subsale with additional duty.

Substituted purchaser transactions involving a Government Agency or Association can't be self-assessed.

A substituted transferee application form must be provided and kept on file.

After you've lodged a substituted purchaser request, you can't

  • modify land details
  • add or delete original buyers/transferees names
  • modify or delete a previously added substituted purchaser
  • add another substituted purchaser or
  • modify dutiable value.

Issue of Title conditional agreement transactions

If the Certificate of Title hasn't been issued and there are no current land details (Volume/Folio and Lot/Survey Number), select ‘Yes’ to the New Subdivision without Cert of Title question at the time of lodgment.

Once the Certificate of Title has been issued, you can modify the transaction details and print the Certificate of Duty to proceed to settlement.

If the transaction exceeds the time limit (36 months) it will automatically be assessed and entered into the return period. If the land details are not available, you can transfer the transaction to us.

How do I process a transaction awaiting first home owner rate of duty (FHOR) approval?

If a transaction is awaiting approval for the FHOR, lodge it within two months from the date of execution to avoid late payment penalties. The rate of duty selected should be what would be applicable at the time of lodgment.

Once the UIN for the FHOR is received, enter the UIN for that rate of duty to be applied. The FHOR UIN can only be entered once. Transactions involving substituted transferrees must be transferred to us.

You can check the status of a FHOG application using the FHOG UIN Enquiry option in the left menu of your account.

 

Online duties: details to be entered

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Buyers/transferees

You must enter the following details

  • date of birth
  • ACN for companies and trustee companies
  • ABN for government and associations
  • tenancy type and share fraction (system default - tenants in common, equal shares)

Sellers/transferors

You must enter the following details

  • date of birth
  • tenancy type and share fraction (system default - tenants in common, equal shares)

The ACN is optional for companies and trustee companies and should only be entered if it is stated in the contract for sale. 

See the help video.

What seller(s)/transferor(s) names should be displayed on the Certificate of Duty?

You must enter the transaction information as it appears on the dutiable instrument (i.e. contract for sale).

Deceased estate and survivorship transfers

The Certificate of Duty should only represent what is in the transfer of land form. Landgate will not accept a transfer of land form for a deceased person without first having an ‘application for personal representative’ or an ‘application for survivorship’.

Bank has organised for the property to be sold

The Certificate of Duty should show the full name(s) of the seller(s)/transferor(s) as it appears on the transfer of land form.

Why do I have to declare trustee information before adding a party name?

You must enter the transaction information as it appears on the dutiable instrument, including if a contract for sale notes that a party is acting as trustee of a trust. This information is also required to support whether a taxpayer is eligible for certain duties concessions. This is not displayed on the NDD Certificate of Duty submitted to Landgate.

Declaration of trust

For a declaration of trust to be issued with a No Double Duty Certificate of Duty, it must be added to an existing transaction lodged/assessed in online duties in which at least one of the buyers/transferees is a trustee and the transaction type is either a contract for sale or offer & acceptance.

The following information must be provided

  1. Name of the purchaser acquiring the interest in the property as trustee for the trust/beneficiary(s).
    NDD will apply if the declaration of trust identifies the same trust relationship as the duty endorsed agreement.
  2. Type of trust that holds the property.
  3. Date of establishment of the trust.
    NDD or nominal duty will apply if the trust is in existence at the date of execution of the duty endorsed agreement.
  4. Date of execution of the declaration of trust.
    A declaration of trust dated prior to the date of execution of the agreement is not dutiable.
  5. If a custodian or bare trustee is the legal owner of the property, provide the name of the beneficiary (trust).
    For example, A as custodian for B as trustee for C Superannuation Fund).

Change of settlement agent

The settlement agent who originally assessed the transaction must transfer the original transaction to us using the ‘Transfer to OSR’ function and selecting 'Change of agent'. The following documents should be uploaded as part of the transfer process

  • the original dutiable transaction
  • the voided Certificates of Duty (if applicable)
  • the transfer of land (if applicable)
  • the dutiable transaction lodgment form and
  • any other relevant documents related to the transaction

Online duties: account information

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How can I view all transactions that have taken place through online duties?

The transaction log displays all customer-initiated transactions that have taken place. To view the transaction log, click on ‘Transaction Log’ and use one or more of the filters to search for transactions.

Online duties: valuations

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What is an electronic valuation request (EVR)?

If a transaction requires an independent valuation to be obtained before an assessment is issued, an EVR can be submitted which will capture the same information as in the duties valuation form and be sent to Landgate for valuation.

An online message will be received once the valuation has been approved. The transaction can then be assessed online and the Certificate of Duty printed.

If you don't agree with the EVR, transfer the transaction using the ‘Transfer to OSR’ option to request a review of the valuation.

It can take up to 15 working days for a valuation to be made on metropolitan property and 20 working days for a valuation to be made on non-metropolitan property. If the transaction is urgent and you haven't received a response to your EVR after 10 working days, request an urgent EVR using the subcategory ‘Urgent Assessment Request’ and include the following information

  • Bundle ID and indicate that it is an ROL related party transaction
  • initial EVR ID and date it was submitted and
  • party names.

What if I have a valuation from a licensed valuer?

If you have a valuation from a licensed valuer, you can upload this to the transaction. We will accept the valuation in accordance with the relevant Commissioner’s practices.

Online duties: transferring transactions

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Transferring a transaction to State Revenue

The Transfer to OSR function will transfer a transaction from online duties to the OSR duties lodgments portal for us to assess. You will be prompted to scan and upload the transaction record and supporting documentation to complete the process.

Retain original transaction records for your records.

Transactions transferred will be prioritised for assessment. Contact us if you require an urgent assessment.

For more information, see

Online duties: record keeping

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The responsible party must retain sufficient records in relation to each and every lodgment for a period of five years from

  • the date of issue of the Certificate of Duty by the responsible party or
  • if no Certificate of Duty is issued, the date the responsible party applied to terminate a transaction on relevant grounds or
  • if no Certificate of Duty is issued, the date the responsible party applied to transfer the transaction to us.

For audit purposes, the responsible party must keep readily accessible, whether in hard copy or electronically, copies of the following duty endorsed documents

  • the original or a copy of the dutiable transaction assessed using Online Duties, along with a copy of the Certificate of Duty (such as the contract for sale by offer & acceptance and the transfer of land) and 
  • a copy of any application for exemption from duty, concessional rate of duty and any other supporting documentation such as Statutory Declarations or Restrictive Covenants.
Page reviewed 19 September 2019