Pay duty

Generally, you must pay duty 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.

Registered agents 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 online to pay an outstanding amount by instalments or extend the time when payment is due.

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

See the Payment Arrangements revenue ruling for more information.

To complete this application, you may need to provide

• assessment advice
• invoice or notice issued by the Office of State Revenue
• income and expenditure for the taxpayers that are responsible for payment of the liability
• copies of bank statements
• balance sheets
• profit and loss statements and any supporting financial documents for the last two years
• a projection of cash flow on a month-by-month basis that covers the period of the instalment proposal