Lodge duty transactions for assessment

Use OSR Duties Lodgments to lodge dutiable transactions that are not approved for self-assessment.

To use OSR Duties Lodgments, you must first be registered for Online Duties.  Only licensed WA settlement agents and lawyers are eligible to register.

  • If you are not a registered settlement agent or lawyer, use the Duties Online Services Portal.
  • If your transaction is approved for self-assessment, use Online Duties to lodge it otherwise it will be assessed in date order of receipt.

See the duties information requirements for information about what supporting information you may need to submit. If you don't submit all the required information, we'll issue a requisition notice. Respond to requisitions by clicking ‘Add additional information’ in the bundle summary screen and select ‘respond to requisition’. This will enable you to provide comments and upload supporting documents.

Duty is payable by the due date on the individual assessment notice issued and must be paid prior to settlement.

  • Pay by BPay, BPoint, cash or cheque. Some payments made by credit card or BPay may take up to 3 business days to process which will affect when the certificate of duty is available. Transactions will be endorsed up to one business day after the payment has cleared.
  • Pay directly through the portal using a linked CIPA account. CIPA payments must be cleared by 11.45am to allow a certificate of duty to be generated on the same day (available after 12pm).

What to lodge

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Lodge transactions where

  • land details, sellers/transferors' details or buyers/transferees' details exceed 25 items
  • characters exceed the allowable field limits – Individual (given names and family name) - 140, Company / Government – 80
  • either of the parties is not an individual and there is no Australian Company Number or Australian Business Number

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

See the online duties transaction guidelines for details about transactions that can be self-assessed in Online Duties.

Assessments

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The status of your lodged transaction will be updated in your OSR Duties Lodgments account. You can view the status of a bundle by using the 'Search Transactions' function.

When your assessment has been issued, a notification will be sent to your account with a link to the PDF assessment notice. You'll also receive an email notifying you.

Before a certificate of duty can be printed the payment must be processed and the transaction status must indicate ‘endorsed’ (see payment processing times). If the purchaser/transferee is an individual or company in a transaction which involves land, the date of birth or ACN must be provided.

Amending your lodgment

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If you made a mistake in the lodgment data and have already submitted it, lodge 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’.

Watch a video overview

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See more videos on our YouTube channel.

Page reviewed 9 March 2020