- You must operate a trust account and hold the duty collected from taxpayers in accordance with the terms and conditions.
- See the duties information requirements for information about what supporting information you may need to keep and submit.
- See details about transactions that can be self-assessed in the online duties transaction guidelines.
If you're not a registered settlement agent or lawyer, use the Duties Online Services Portal.
What can be self-assessedShow more
Transactions that can be self-assessed are detailed in the online duties transaction guidelines.
Transactions that can't be self-assessed
Use Duties Lodgments to lodge these transactions.
- Acquisitions or surrenders - discretionary trust
- Agreement - farm-in
- Change - tenure (such as tenants in common to joint tenants)
- Change - trustees
- Characters in a party name that exceed the allowable field limits
- Individual (given names and family name) - 140
- Company / Government – 80
- Contract - multiple lots settling by two or more transfer documents that require different No Double Duty certificates
- Exemption - charitable
- Exemption - entity restructuring transaction
- Exemption - family farm transfer
- Family court orders and maintenance / financial agreements (marriage / de facto breakdowns)
- Grant or surrender - profit a prendres
- Property - exchange
- Property - option to acquire (including simultaneous put and call options)
- Property - partition, including disposition statements on subdivision
- Substituted transferees involving
- first home buyers
- foreign persons or
- related party transactions
- Transaction - consideration is reduced by more than $5,000, unless the requirements of Commissioner’s Practice DA 28 ‘Reduction in Consideration’ are met
- Transaction - consideration may change because it is contingent on certain events within the contract
- Transaction - creating or surrendering life or remainder interests
- Transaction - distribution of deceased estate property (nominal duty)
- Transaction - forming, altering or dissolving a partnership
- Transaction - landholder
- Transaction - two or more that must be lodged for review because they may be aggregated
- Transaction - vesting of a discretionary trust to a taker in default on its termination (nominal duty)
- Transaction - winding up a corporation or unit trust scheme (nominal duty)
- Transfer - between apparent and real purchaser (nominal duty)
- Transfer - business assets that operate in multiple jurisdictions or include the sale of land
- Transfer - correct clerical errors (nominal duty)
- Transfer - distributions to shareholders (bankruptcy or company liquidation)
- Transfer - farming land that includes the sale of business assets, livestock, or plant and equipment
- Transfer - fishing licences
- Transfer from the trustee of a self-managed superannuation fund to
- a member
- a custodian of the fund or
- another self-managed superannuation fund without consideration
- Transfer - mining tenements
- Transfer - partial interest between non-related parties
- Transfer - purple title properties where only some (not all) of the undivided shares within the certificate of title are being transferred
- Transfers to an employer-sponsored superannuation fund without consideration
- Transfer - to and from a bare trustee (nominal duty)
- Transfer - trustee to a beneficiary of a bare trust for no consideration (nominal duty)
- Transfer - under planning scheme
Landgate requires the electronic lodgment of certain eligible land registry documents using an Electronic Lodgment Network operator (ELNO).
Property Exchange Australia (PEXA) is approved to operate in Western Australia as an ELNO.
Registered Online Duties clients can use PEXA to:
- settle certain transactions that have been self-assessed in Online Duties and
- have the assessed transfer duty paid into their linked trust account at settlement.
Link your PEXA Subscriber ID to your Online Duties account in order to provide a valid Certificate ID to the PEXA environment before settlement can proceed. To link your PEXA account, a person with access in Online Duties as an Authorised Person or Administrator must:
- click the 'Maintain ELNO ID' button from the Administration page
- in the 'Link a ELNO ID' section, click the 'ADD' button to enter your Subscriber ID then press 'Save'.
A verification service confirms the transaction data entered in PEXA (party details, land information, contract date and consideration) is the same as that entered into Online Duties. If the data cannot be verified and matched, you will need to review the data entered.
Following successful verification:
- the Online Duties facility will automatically notify PEXA of the duty payable (if any)
- PEXA will provide you with the option to have the duty paid into your trust account as part of the PEXA financial settlement process
- duty will be payable under the Online Duties monthly return and
- a No Double Duty Certificate will be automatically created and the number provided to PEXA to enable settlement to occur. The Certificate will be retained in Online Duties for record keeping and can be reprinted at any time.
Transactions that can be settled in PEXA
There is an agreement (e.g. a contract for sale / offer and acceptance) in place.
- The purchaser on the agreement is an individual, corporation or trustee of a trust or superannuation fund.
For example, Super Fund Pty Ltd executes a contract for sale to purchase a property as trustee of the ABC Superannuation Fund. A transfer of land is then executed to transfer the property into Super Fund Pty Ltd’s name.
- The purchaser on the agreement substitutes their interest in the property to a related transferee on the transfer.
For example, Mary executes a contract for sale to purchase a property. Mary decides to substitute 100% of her interest in the property to her son.
- The transaction is between related parties (if there is an agreement in place).
For example, Louise executes a contract for sale to purchase a property from her father.
Transactions that can't be settled in PEXA
Any transactions which is:
- a transfer of land without an agreement or contract in place.
For example, a transaction between related parties where they decide not to draw up a contract.
- an acquisition of new dutiable property on its creation, grant or issue (e.g. easements).
For example, Greg agrees to grant an easement over his land to a utility services provider.
- the surrender of special dutiable property (e.g. easements).
For example, the utility services provider no longer requires an easement over Greg's property and surrenders the easement.
- an agreement to transfer business assets. Transfers of business assets are not registered with Landgate so are not eligible for electronic settlement.
- a related party transfer of land from an individual to their superannuation fund (where it is eligible for nominal duty).
For example, Sue executes a contract for sale to transfer an investment property she owns to her superannuation fund. The transaction was self-assessed for nominal duty of $20.
- the transfer of land from a discretionary trust to a beneficiary of the trust (where it is eligible for nominal duty).
For example, Bob, as trustee of the Smith Family Trust, decides to vest part of the trust property to Mary who was a beneficiary at the time the property was acquired. The transaction was assessed for nominal duty of $20.
Any transaction where the interested party (transferor or transferee) is acting in their capacity as:
- Trustee in Bankruptcy
- Official Trustee in Bankruptcy
- Mortgagee in Possession
Any transaction in which an interested party (transferor or transferee):
- has a name suffix
- is under administration
- is a foreign company without an ACN.
- in which the transferee is an Association
- in which foreign transfer duty is payable (or exempted)
- that is assessed by RevenueWA (e.g. not self-assessed).
Any agreement to transfer land, where there is additional duty payable on the transfer (e.g. subsale transactions).
Electronic Advice of SaleShow more
EAS allows the submission of online requests for settlement information simultaneously to RevenueWA, Landgate, the Water Corporation and some non-Water Corporation service providers to receive online rates and tax information.
Contact Landgate for further information or to subscribe to the EAS service. Contact details are available on the Landgate website.
Through Online Duties, you can submit an EAS to retrieve data you had previously entered into the property reporting online system. Do this when making enquiries on rates and taxes for settlement purposes by entering a known EAS Job Identity, searching the EAS system to locate an unknown EAS Job Identity, and auto-loading all relevant property and party details into the assessing screen (buyer, seller, land details and consideration).