Lodge duty transactions for assessment

Use Duties Lodgments to lodge dutiable transactions that are not approved for self-assessment.
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If your transaction is approved for self-assessment, use Online Duties to lodge it otherwise it will be assessed in date order of receipt.

  • To use Duties Lodgments, you must be a licensed WA settlement agent or lawyer who is registered for Online Duties
  • If you are not a registered settlement agent or lawyer, use the Duties Online Services Portal.

See the duties information requirements for information about what to submit. If you don't submit all the required information, we'll issue a requisition notice which includes details about how to respond.

We will email you when your assessment has been issued, and a notification will be sent to your account with a link to the PDF assessment notice.

The status of your lodged transaction will be updated in your Duties Lodgments account and can be viewed using the 'Search Transactions' function.

Duty is payable by the due date on the individual assessment notice and must be paid prior to settlement.  See how to pay duty.

Before you can print a certificate of duty, the payment must be processed and the transaction status must be endorsed.

What to lodge

Most transactions can be self-assessed if you are a registered agent, but the transactions below need to be lodged with the Commissioner of State Revenue for assessment instead of being self-assessed. See the online duties transaction guidelines for details about transactions that can be self-assessed in Online Duties.

Lodge transactions if:

  • there are more than 25 items of land details, sellers/transferors' details or buyers/transferees' details or
  • characters exceed the allowable field limits – Individual (given names and family name) - 140, Company / Government – 80

Lodge transactions involving

  • contracts where more than one transfer of land (no double duty) is required
  • substituted transferees - first home buyer acquisitions or transactions involving a Government Agency or Association or foreign persons
  • related party transactions involving a Government Agency or Association or subsequently substituted
  • mining tenements
  • partial interest transfer between non-related parties
  • transfers involving distributions to shareholders (bankruptcy or company liquidation)
  • entity restructuring transactions
  • landholder transactions
  • aggregation of two or more transactions
  • simultaneous put and call options
  • transactions involving contingent consideration
  • undivided shares (purple title)
  • a leasehold strata scheme
  • marriage/de facto breakdown
  • court orders
  • maintenance or financial agreements
  • deceased estate with no consideration or distribution of estate
  • changes in trustees
  • partition of property
  • fishing licence
  • winding up of a corporation or unit trust scheme
  • trustee to the beneficiary where there is no consideration
  • transfers to and from a trustee
  • change in tenure (such as tenants in common to joint tenants)
  • correction of clerical errors where beneficial interests change
  • transfers under a planning scheme
  • farm-in agreement

Amending your lodgment

If you made a mistake and have already lodged the transaction, send us a web enquiry or upload a letter using the ‘Upload additional information’ function to advise us of the change.  We will correct the information for you.

Only lodge one transaction at a time unless the transactions are related to each other (if they need to be considered for aggregation).

  • Use the ‘Add additional information’ facility to upload additional information and transfers of land (for no double duty endorsements) to the lodgment.
  • Contact us if you need to add another transaction to the existing lodgment.

To apply no double duty to the transaction, upload a transfer of land at any time during or after the lodgment and assessment process by selecting ‘Add NDD’ within the bundle. This will forward a request to us to review. Once the request has been approved and the assessment has been paid, the no double duty certificate will be available for printing.

If you have already lodged the transaction and want to apply for an exemption or concession, upload completed application forms and supporting information using ‘Add additional information’.