Lodge and pay transfer duty

Lodgments, payments and refunds of transfer duty.

Documents must be lodged within two months after the date that liability to duty arises. We will apply penalty tax if you don't lodge documents within the required time period. In certain circumstances, we may waive the payment of tax.

The duties information requirements detail the information you must provide for certain transactions that are lodged or self-assessed.

Provide a transfer duty statement if your transaction is not in writing.

A foreign transfer duty declaration must be lodged for every transaction involving land.

 

Lodge documents

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If you intend to use a settlement agent or solicitor, they will lodge or self-assess the transaction on your behalf.

WA conveyancers and legal practitioners

Self assess and pay duty for approved transactions at settlement using Online Duties. Pay one monthly return and settle electronically.

Lodge scanned copies of transactions electronically for assessment through the OSR Duties Lodgments Portal. Pay each assessment notice by BPay, credit card or direct debit.

Use the document lodgment and assessment form to get an immediate assessment at the public counter. Pay immediately by cash or cheque.

General public

Lodge online using the Online Services Portal. Pay the assessment notice by BPay or credit card.

Use the document lodgment and assessment form to get an immediate assessment at the public counter. Pay immediately by cash or cheque.

Urgent assessments

When you request an urgent assessment, you must include

  • detailed reason(s) for urgency
  • the date by which the assessment or decision is required and
  • an undertaking that the duty will be paid immediately upon the issue of an assessment notice.

We can't guarantee an urgent assessment but will prioritise these requests, unless the transaction is eligible for self-assessment.

When to pay

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Duty is generally due to be paid within the later of:

  • one month after a duties assessment notice is issued
  • 12 months of the date that a transaction is entered into if it relates to land or mining tenements that will be registered at Landgate or the Department of Mines, Industry Regulation and Safety
  • three years of the date of a transaction if it is a subdivision or issue of title agreement (e.g. settlement of the lot is conditional upon titles being issued).

Regardless of the due date for payment, duty must be paid for a certificate of duty to be issued. The certificate of duty is required to register certain documents at Landgate and the Department of Mines, Industry Regulation and Safety, such as when transferring land.

Late payment penalty tax will apply if the required duty is not paid by the due date.

Apply for a payment arrangement to extend the time for payment or to pay in specified instalments.

  • Late payment penalties will apply to an extension of time if the application was made after the due date for payment
  • Interest payable at the prescribed rate will be charged under such an arrangement.
  • Your documents will not be released until all outstanding duty, penalties and interest have been paid.
  • See the payment arrangements ruling for more information.

How to pay

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Pay through Online Duties

If you are registered, you can pay at settlement through Online Duties.

Pay by credit card

Make payment by MasterCard or Visa card using our online payment facility or by phoning 1300 936 105.

A card administration fee will apply to all credit or debit card payments.

It may take up to 3 business days for your payment to be processed. Transactions will be endorsed up to 1 business day after the payment has cleared.

Pay by BPay

Contact or log in to your bank, credit union or building society to make your payment from your cheque or savings account. See your assessment notice for details.

Duties Biller Code: 969139

It may take up to 3 business days for your payment to be processed. Transactions will be endorsed up to 1 business day after the payment has cleared.

Pay by post

Make cheques payable to 'Commissioner of State Revenue'

Office of State Revenue
GPO Box T1600
PERTH WA 6845

Pay in person

Pay by cash or cheque at

Level 3
200 St Georges Tce
Perth WA 6000

8.30am - 4.30pm weekdays

Apply for a reassessment

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Make a request for a reassessment within the relevant statutory time limits. This is generally five years from the original date of assessment. A request must include

  • the document and certificate of duty
  • where applicable – the relevant application form
  • if no application form is required – a letter outlining the grounds for the request
  • all relevant supporting information

Certain transactions have restricted time frames for reassessment.

Receive your refund directly into your account if you request a reassessment using the Online Services Portal or OSR Duties Lodgments Portal.  You must provide

  • details of an Australian bank account and a bank statement in the name of the person receiving the refund
  • identification of the person receiving the refund

Refunds can only be paid into an account held in the name of all taxpayers unless the taxpayer provides written authorisation to issue the refund to another person.

A cheque will be provided for any refunds not made directly into your account.

Residential rate

Apply within

  • five years from the date of liability (execution date of the agreement or the transfer if there is no agreement) or
  • 12 months from the date on which construction of a residence began or the contract for the construction of a residence was entered into

See the transfer of residential land fact sheet.

First home owner rate

Apply within 12 months after settlement or, if you received the grant, within three months after the date it was paid to you.

See the first home owner rate of duty fact sheet.

Cancelled transaction

Apply within five years after original assessment was made or 12 months after the day on which agreement became cancelled transaction.

See the cancelled transactions fact sheet.

Break-up of relationship

A family court order or a financial agreement must come into existence within 12 months after liability to duty arose on the original transaction (execution date of the agreement or the transfer if there is no agreement).

See the break-up of marriage or de facto relationships fact sheet.

Contingent consideration

Apply within five years of the execution date of the agreement.

See the contingent consideration fact sheet.

Page reviewed 26 November 2019