Duties

Online Services Portal

User Guide

2019

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1. Introduction ............................................................................................................ 3

2. Terms of Use ........................................................................................................... 3

3. Accessing the Portal .............................................................................................. 4

4. Toolbar .................................................................................................................... 4

5. Our Services ........................................................................................................... 5

6. Uploading Documents ............................................................................................ 5

7. Profile ...................................................................................................................... 6

8. Notifications ............................................................................................................ 8

9. Unfinished/Saved Transactions........................................................................... 10

10. Lodging Transactions .......................................................................................... 11

11. Applying for Connected Entities Exemptions .................................................... 17

12. Anti-avoidance Provisions ................................................................................... 20

13. Duties Administrative Requests .......................................................................... 21

13a Request for Reassessment .............................................................................. 21

13b Request for No Double Duty Endorsement ...................................................... 22

13c Remove Duplicate Transaction ........................................................................ 23

13d Change of Agent .............................................................................................. 23

13e Add Information ............................................................................................... 24

14. Vehicle Licence Duty ............................................................................................ 25

15. Want to Know More? ............................................................................................ 27

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Eligible agents, such as licensed WA conveyancers and legal practitioners who frequently lodge duties transactions, should use Revenue Online (Online Duties) to self-assess approved transactions, and OSR Duties Lodgments to lodge non-approved transactions for assessment.

1. INTRODUCTION

The secure Online Services Portal allows for electronic lodgment of dutiable transactions electronically for duty assessment.

The portal is primarily intended for use by members of the public, industry practitioners who infrequently lodge duties transactions, and persons lodging complex duties transactions and determinations such as landholder acquisitions and connected entity exemption requests. It replaces the need to attend State Revenue in person to lodge transactions, make payments or collect endorsed transactions records.

Once registered, portal users can enter transactional data and upload scanned copies of documents and transaction records to support their lodgments. The portal will:

enable you to keep all original documents prior to settlement

provide endorsement of transactions by releasing an A4 certificate of duty after full payment is made

allow you to upload any supporting information

enable you to respond to requisition notices electronically

allow the payment of assessment notices via credit card or BPAY.

Please note, the portal does not provide immediate assessment.

2. TERMS OF USE

Please review the Terms of Use before registering to use the portal. These can be accessed at the bottom of the portal screen and on the website.

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3. ACCESSING THE PORTAL

Access

The portal can be accessed from the Online Services section of the website.

Registration

The portal screen provides the option to Register or Login. Complete and submit all of the required information to proceed with your registration.

It is free to register and use the portal.

Verification

A pop-up information box will notify that a verification email has been sent to the email address provided. Click on the link contained in the email (or paste it into your browser), update the necessary fields, and click on the Register button to complete your registration.

Password policy

You will be required to change your password every 180 days. If you have not logged in during this period, you will be prompted to change your password before you can access the portal again. You can change your password at any time via the profile icon in the top right corner of the page

Important: If you incorrectly enter your password three times, your account will be locked for a period of 15 minutes after your fourth attempt. If this process is repeated, your account will be suspended and you will need to contact us to reactivate your account.

If you have forgotten your password, click on the Forgot password link and follow the prompts. You must enter the email address you provided when you first registered to use the portal. A link to reset your password will be sent to the registered email address and will remain valid for two hours.

4. TOOLBAR

The toolbar in the top right corner of the screen provides three icons to assist you with using the portal.

Access notifications, requisition requests, assessment notices and certificates of duty.

Access your profile, your event log or change your password.

Displays any unfinished transactions

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5. OUR SERVICES

The portal homepage lists the online services available. Select the relevant transaction or request you wish to submit.

6. UPLOADING DOCUMENTS

Clicking on a document name will open the relevant form which can be completed, saved to your computer, then uploaded to the portal. You can also access the Duties Information Requirements publication which provides additional information on the required supporting documentation for each transaction type.

Documents you have uploaded will appear at the bottom of the screen. If you have uploaded the incorrect document, you can click on the bin icon to remove it.

Please note: The maximum file size is 10MB. If the file is too large, scan the document in sections and upload each section separately making sure to clearly indicate the order of the sections.

The following file types are accepted: DOC, DOCX, GIF, JPEG, JPG, PDF, PNG, TIFF, TXT, XLS, XLSX and ZIP.

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7. PROFILE

From the profile icon, you can:

View your profile

View your event log

Change your password

Logout

On your first lodgment, you will also have the option to link your account to reflect that you are an agent with the authority to lodge transactions on behalf of a taxpayer.

View your profile

The View your profile function will display the name, email address, phone number and address details provided during the registration process. Please contact us to update any of these details.

View your event log

This function provides a timeline of events that have taken place on your account. You can view the details of the particular entry by clicking on the Bundle ID or the Download link.

You can filter the information by year, month, type (notification or duties request) or Bundle ID by clicking on the arrow (>) beside the heading Filter the information shown.

You can view your Notifications by clicking on the button at the bottom of the screen.

To return to your home page from either of these screens, click on the Close button.

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Change your password

After clicking on the Change your password link, you will need to enter your existing/old password, then enter your new password twice. The new password must meet the password policy and will be updated if it meets the criteria.

Logout

Logging out will end your current session. If you choose to log out part way through a lodgment, you will receive a warning message notifying you that any unsaved data will be lost.

Linking your account

On your first lodgment, you will have the option to link your account to reflect that you are an agent with the authority to lodge transactions on behalf of a taxpayer.

Beneath the Lodging Party details on the right of the screen, click on the Not the Lodging Party link.

Select the Type under Lodging Party, enter the name of the entity and ABN/ACN if applicable. Then enter contact details and click Save.

You can then select the lodging party from the drop-down menu.

Important: you can only link your account on your first lodgment. Once the party has been selected, all subsequent lodgments will be lodged under this party.

Unlinking accounts

To unlink an account, you must contact us.

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8. NOTIFICATIONS

Electronic communications relating to your lodged transactions and requests can be viewed in the Notifications page.

It is important to monitor your notifications as this is where you will receive requisition requests for additional forms, further information or evidence, assessment notices and certificates of duty.

Important: You will receive an email each day that you have an outstanding (unread) notification.

You can click on the individual notification or View all notifications link to view them in list form.

Requisition request

Requisitions are requests for additional information to assist with your duty assessment.

Clicking the View button will download a copy of the requisition. This will contain details of the request and can be printed or saved for your records.

To respond to a requisition, click the Respond button under the Notification.

On the following screen provide any additional information, upload any supporting documentation, and click OK when you are ready to send the additional information to the assessing officer.

Important: once submitted, you will not be able to add any further information to the requisition via the portal. Ensure all information/evidence has been added before clicking OK.

To add information at a later date, you will need to either submit a web enquiry with the information or email the assessor directly.

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Assessment notices

Assessment notices can be accessed via the Notifications page or the Event Log. Click on the Download link on either of these screens to access your assessment notice.

Once downloaded, you can open, print or save the notice for your records. After clicking Download, the assessment notice will only be accessible via the Event Log.

Certificate of duty

Once payment has been made and processed, the transaction will appear as Endorsed and you can download the certificate of duty. You will be able to print or download your certificate.

Important: For certain transactions involving land, you will be unable to print the certificate of duty until mandatory information about the receiving party has been provided. You will be prompted to provide these details before printing the certificate.

After printing or downloading your certificate, it will only be accessible via the Event Log.

Note: Once printed, you should attach the certificate of duty to the original transaction record.

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9. UNFINISHED/SAVED TRANSACTIONS

To save an unfinished transaction, click on the Save for later link beneath the Lodge button on the right of the screen.

Saved transactions can be accessed in the toolbar. Click on the bundle to access and continue with the lodgment of the transaction.

Important: If a saved transaction is not lodged within two months of the transaction date, a late lodgment penalty will apply.

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10. LODGING TRANSACTIONS

To lodge a dutiable transaction over dutiable property, select the Transfer Duty service from the home page.

For more information about transfer duty, please refer to the Transfer Duty Overview Fact Sheet or the ‘Transfer duty in Western Australia: an introduction’ video available on the Department of Finance YouTube channel.

Step 1: Details of document

There are three ways to select the document/transaction type.

1. Searching using smart mode:

Typing a word into the search bar will bring up all related document/transaction types.

2. Searching using manual mode:

This will provide you with a dropdown list of dutiable transactions.

The steps detailed in this section also apply to lodging transactions relating to mining tenements and landholder acquisitions, although some terms used may differ. Screens for those transaction types are similar to the screenshots used to illustrate the information and instructions in this section.

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3. Searching using the full transaction list:

Click on the link1 to display the full list of transaction types. Click on the appropriate transaction2 to continue.

Once the relevant transaction has been selected, you will need to:

enter the date of the transaction

select the duty rate

enter the dutiable value (if the dutiable value is unknown, enter zero)

enter the number of no double duty transactions

enter a client reference (if applicable)

indicate whether the transaction is between related parties.

Click Continue to proceed to the next section.

After clicking Continue, an estimate of the duty payable will be displayed. If you have made an error when entering information in the first section you can click the Edit button, update the necessary fields and then click Continue again to proceed. The estimated duty payable will recalculate if required and display on the screen.

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Step 2: Dutiable property

From the dropdown list, select all types of dutiable property involved in the transaction and provide the required details based on your selection.

If land is included, you will need to click on the plus (+) sign to enter the volume, folio, certificate of title portion, lot number, survey type and survey number details (available on the certificate of title).

Where the property is a new subdivision without a Certificate of Title, you must enter a free text description of the land details.

Click Continue to proceed to the next section.

Step 3: Interested parties

Click on the plus (+) sign next to each party to enter their details. Depending on the transaction, the title of the interested parties will differ.

You will need to enter details based upon whether the parties are individuals, companies, Government departments, associations or partnerships. You will also need to select the capacity that they are acting in.

Note: If the dutiable property includes land, certain details about the receiving party are mandatory. You can complete the lodgment of the transaction without these details, but you will not be able to print the certificate of duty until these details have been provided.

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If you make an error when typing the details, you can edit the details or delete the entry and re-enter the details.

Once the interested parties have been added, click Continue to proceed to the next section.

Step 4: Foreign Buyer Duty

Indicate whether any of the buyers are foreign and whether the property is considered residential land.

You can then calculate the estimated transfer duty payable and the estimated foreign transfer duty payable.

Step 5: Additional details (if applicable)

You may be required to complete the Additional Details section, including entering the consideration paid. If there is no consideration, enter 0 (zero) and select the appropriate Non-monetary Consideration reason from the dropdown. If Other is selected, type a description in the field provided.

Enter the total percentage interest of the property being transferred.

If the parties are Tenants in Common, you can enter the number of shares or a percentage in the box provided.

If the parties are Joint Tenants, you can link them once all parties are added to the transaction.

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Depending on the transaction, you may be asked if you are providing a licensed valuation.

If you are providing a licensed valuation, enter the required details, upload a copy of the valuation and any other supporting documentation.

If you do not have a licensed valuation, provide the required details so that an Electronic Valuation Request can be submitted.

Select the property type from the dropdown.

Based on your selection, further fields must be completed. Provide as much information and supporting documentation as possible to assist in the valuation process. This could include a market appraisal made by a licensed real estate agent or building inspection conducted by a licensed building inspector.

Once you have entered the details, click OK to return to the transaction details.

To update the details for the valuation request prior to submitting your transaction, click on the Modify Valuation Request Details button.

Otherwise click on Continue to proceed.

Step 6: Upload supporting documents

This section provides a list of required and optional supporting documents for your particular transaction. The required documents enable the lodgment to take place. The optional documents may be required for the transaction to be assessed but do not need to be lodged at this time.

If you have selected ‘land’ or ‘rights’ as the dutiable property, you must upload a completed Foreign Transfer Duty Declaration for each of the purchasers/transferees even if none of the parties to the transaction are foreign.

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Clicking on the document name will open the relevant form which can be completed, saved to your computer, then uploaded to the portal. You can also access the Duties Information Requirements publication which provides additional information on the required supporting documentation for each transaction type.

Select the Document type from the dropdown list, locate the file on your device and click Upload.

Complete this process for all documents you are attaching to the lodgment.

Step 7: Lodge transaction

Selecting Add new Document allows you to add additional transactions to this bundle. This should only be used for related transactions, for example, aggregated transactions.

At any time before lodging a transaction, you can click on Save for later to save your progress. See information about saving transactions.

After clicking Lodge to lodge the transaction with State Revenue, you will receive an electronic declaration which you must accept for the lodgments to be successful.

You will then receive a Lodgment is successful notification which allows you to download or print your Electronic Lodgment Form.

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11. APPLYING FOR CONNECTED ENTITIES EXEMPTIONS

Select the Connected Entities Exemptions option from the Our Services section of the portal to:

apply for an exemption between related corporations or unit trust schemes

lodge a pre-transaction decision request

lodge a Notice of Notifiable Event

Step 1: Connected entities exemption requests

Select the request type and click Continue. The following options are available:

Pre-transaction decision request (s 261)

Exemption application (s 262)

Notice of notifiable event (s 264)

The further information you will be required to provide will depend on the request type you select.

Step 2: Pre-transaction decision request (s 261) or notice of notifiable event (s 264)

If you select pre-transaction decision request or Notice of Notifiable Event, you will proceed to the Upload the Application or Request Form section.

In this section, you will be provided a list of required and other optional supporting documents for your particular transaction. The required documents enable the lodgment to take place. The optional documents may be required for the transaction to be assessed but do not need to be lodged at this time.

Clicking on the document name will open the relevant form which you can complete, save to your computer then upload to the portal.

You can then proceed to lodge your document (Step 6).

Step 2: Exemption application (s 262) details of document

Select whether your request is in relation to an existing pre-transaction decision or a new application. If it relates to a pre-transaction decision request, you will need to enter the original Bundle ID number.

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Select the type of dutiable property involved in the transaction and the type of dutiable transaction from the dropdown list.

Depending on your selection, you will need to enter further details which may include the dutiable transaction, the date of the transaction, the duty rate, the dutiable value or consideration, the number of no double duty transactions and a client reference (if applicable). Then click Continue.

Step 3: Dutiable property

From the dropdown list, select all types of dutiable property involved in the transaction and provide the required further details.

If land has been selected, click on the plus (+) sign to enter the volume, folio, certificate of title portion, lot number, survey type and survey number details.

Once all details have been entered, click Continue to proceed to the next section.

Step 4: Interested parties

Click on the plus (+) sign next to each of the interested parties to add their details.

You will need to indicate the party Type, then enter the other required information based upon your selection.

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Step 5: Upload supporting documents

This section provides a list of required and optional supporting documents for your particular transaction.

The required documents enable the lodgment to take place.

The optional documents may be required for the transaction to be assessed but do not need to be lodged at this time.

Select the Document type from the dropdown list, locate the file on your device and click Upload.

Complete this process for all documents you are attaching to the lodgment.

Step 6: Lodge transaction

At any time before lodging a transaction, you can click on Save for later to save your progress. See information about saving transactions.

After clicking Lodge to lodge the transaction with State Revenue, you will receive an electronic declaration which you must accept for the lodgments to be successful.

You will then receive a Lodgment is successful notification which allows you to download or print your Electronic Lodgment Form.

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12. ANTI-AVOIDANCE PROVISIONS

You can submit a pre-determination request for a proposed scheme under section 269(2) of the Duties Act 2008 (WA) to verify whether the Commissioner would apply the general anti-avoidance provisions under section 270 of the Duties Act to the scheme. To do so, select Anti-avoidance Provisions from the Our Services section of the home page.

Step 1: Anti-avoidance provisions

Enter a description of the proposed scheme in the box provided.

Step 2: Upload the application or request form

In this section, you will be provided a list of required documents for your particular transaction. You also have the option to upload other supporting documents to support your lodgment.

Clicking on the document name will open the relevant State Revenue form, which you can complete, save to your computer the upload to the portal.

Select the Document type from the dropdown list. Locate the file on your device and click Upload. Complete this for all your related documents.

Step 3: Lodge request

At any time before lodging a transaction, you can click on Save for later to save your progress. See information about saving transactions.

After clicking Lodge to lodge the transaction with State Revenue, you will receive an electronic declaration which you must accept for the lodgment to be successful.

You will then receive a Lodgment is successful notification which allows you to download or print your Electronic Lodgment Form.

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13. DUTIES ADMINISTRATIVE REQUESTS

This section of the Online Services Portal allows users to submit:

a request for reassessment

a request for a no double duty endorsement

a request to remove a duplicate transaction

a notification of a change of agent

assessments and reassessments for vehicle licence duty

additional information

Click on Duties Administrative Requests in the Our Services section of the portal, then select the relevant option.

13A REQUEST FOR REASSESSMENT

Select this option to apply for a reassessment where duty on the transaction had been already been paid.

Step 1: Request for reassessment details

Enter the Bundle ID of the transaction to which the reassessment request relates. Select the reason for the reassessment from the dropdown list and include any additional relevant information in the box provided.

If you select EFT as the method of refund, you must provide a BSB and Account Number for an Australian bank account and provide a copy of the account holder’s identification.

Step 2: Upload supporting documents

Upload any supporting documentation relevant to your request. If you select EFT as the method of refund, you must upload a copy of a bank statement and the account holder’s identification.

Duties Information Requirements provides additional information about required supporting documentation.

Important: If your request for reassessment relates to a transaction for which duty has already been paid, upload a copy of the transaction record and endorsement (i.e. contract for sale and certificate of duty).

Step 3: Lodge the request

At any time before lodging a request, you can click on Save for later to save your progress. See information about saving transactions.

After clicking Lodge, you will receive an electronic declaration which you must accept for the lodgment to be successful. You will then receive a Request is successful notification.

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13B REQUEST FOR NO DOUBLE DUTY ENDORSEMENT

Select this option to apply for a no double duty endorsement on your transaction.

No double duty: The Duties Act provides that, where a transaction for property constitutes more than one dutiable transaction, duty will only be imposed once, provided certain criteria are met.

In the case of the sale of a home, duty would only be payable on the Offer and Acceptance (O&A) and the Transfer of Land will be endorsed for nil duty, on condition the O&A and Transfer of Land are in conformity. This includes the party names and the shares allocated to the parties.

Section 42 of the Duties Act provides that duty will not be applied on a subsequent transfer in certain circumstances, including certain transfers to a person related to the purchaser and transfers under an agency relationship.

The substituted transferee provisions in the Duties Act allow for the purchaser to substitute their share in the contract of sale to a person who is related to them without further duty being applied. This must occur prior to settlement.

Form FDA14 ‘Substituted Transferees’ must be completed and submitted to State Revenue with the O&A and Transfer of Land.

For more information, see the Substituted Transferees Fact Sheet.

For information about agency relationships, see Revenue Ruling DA 7 ‘Transfer Under Agency Relationship’.

Step 1: No double duty transaction details

Enter the Bundle ID of the transaction to which the no double duty request relates along with any additional relevant information.

Step 2: Upload supporting documents

Upload any supporting documentation relevant to your request. You can also access the Duties Information Requirements publication which provides additional information about required supporting documentation.

Clicking on a listed document name will open the relevant State Revenue form, which you can complete, save to your computer the upload to the portal.

Step 3: Lodge the request

At any time before lodging a request, you can click on Save for later to save your progress. See information about saving transactions.

After clicking Lodge, you will receive an electronic declaration which you must accept for the lodgment to be successful. You will then receive a Request is successful notification.

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13C REMOVE DUPLICATE TRANSACTION

Select this option to request the withdrawal of a transaction that has already been lodged under another Bundle ID.

Step 1: Duplicate transaction details

Enter the Bundle ID of the transaction required to be removed, the replacement Bundle ID, the reason for the removal and any additional relevant information.

Step 2: Upload supporting documents

Upload any supporting documentation relevant to your request. You can also access the Duties Information Requirements publication which provides additional information about required supporting documentation.

Clicking on a listed document name will open the relevant State Revenue form, which you can complete, save to your computer the upload to the portal.

Step 3: Lodge the request

At any time before lodging a request, you can click on Save for later to save your progress. See information about saving transactions.

After clicking Lodge, you will receive an electronic declaration which you must accept for the lodgment to be successful.

You will then receive a Request is successful notification.

13D CHANGE OF AGENT

Select this option if a transaction has been lodged in your account and there has been a change of agent, requiring a duties assessment to be issued to the new agent.

Step 1: Change of agent details

Enter the Bundle ID, the name of the new agent and any additional relevant information.

Step 2: Upload supporting documents

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You must upload a letter advising that there has been a change in agent and provide details of who the new agent is.

Important: Please ensure the original documents are exchanged with the new agent.

Step 3: Lodge the request

At any time before lodging a request, you can click on Save for later to save your progress. See information about saving transactions.

After clicking Lodge, you will receive an electronic declaration which you must accept for the lodgment to be successful.

You will then receive a Request is successful notification.

13E ADD INFORMATION

Select this option to add and upload additional information to a previous lodgment. This is different to responding to a Requisition Request which is where State Revenue has requested specific information.

If you have multiple documents you will need to repeat this process for each attachment. Alternatively, you can scan all the documents as one and then upload the single file.

Step 1: Bundle ID

Enter the Bundle ID to which the additional information relates, then enter a description of the additional information.

Step 2: Upload Supporting Documents

Select Other Supporting Documents from the dropdown list.

Step 3: Lodge

To submit the additional information, click on the Lodge button. You will receive a Request is succesful notification.

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14. VEHICLE LICENCE DUTY

Submit a request for an assessment or reassessment of vehicle licence duty.

Step 1: Details of document

Enter the date of the transaction, the duty rate, the dutiable value, a client reference (if applicable), and indicate whether the transfer has been registered with the Department of Transport.

Step 2: Dutiable property

Click on the plus (+) sign, enter the vehicle details and click OK.

Click Continue to proceed to the next section.

Step 3: Interested parties

Click on the plus (+) sign next to the Transferee to enter details.

You will need to enter details based upon whether the parties are individuals, companies, Government departments, associations or partnerships. You will also need to select the capacity that they are acting in.

If you make an error when typing the details, you can edit the details or delete the entry and re-enter the details.

Once the transferee details have been added, click Continue to proceed to the next section: Upload Supporting Documents.

Step 4: Upload supporting documents

In this section, you will be provided a list of required documents for your particular transaction. You also have the option to upload other supporting documents to support your lodgment.

Clicking on the document name will open the relevant State Revenue form, which you can complete, save to your computer, then upload to the portal.

Select the Document type from the dropdown list. Locate the file on your device and click Upload.

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Step 5: Lodge transaction

Selecting Add new Document allows you to add additional transactions to this bundle. This should only be used for related transactions, for example, aggregated transactions.

At any time before lodging a transaction, you can click on Save for later to save your progress. See information about saving transactions.

After clicking Lodge to lodge the transaction with State Revenue, you will receive an electronic declaration which you must accept for the lodgments to be successful.

You will then receive a Lodgment is successful notification which allows you to download or print your Electronic Lodgment Form.

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15. WANT TO KNOW MORE?

Office of State Revenue YouTube channel

State Revenue has produced a series of short videos which can be viewed on our YouTube channel. Videos include:

an overview of the Public Lodgments – Duties Portal

business asset transactions

fishing licence transactions

the transfer of mining tenement transactions

connected entities exemptions

matrimonial property transactions

deceased estates transactions

transfers involving superannuation funds.

Online help & FAQs

There are links to the Department of Finance website, FAQs and relevant publications at the bottom of each page in the Online Services Portal.

Subscribe to the OSR eNewsletter

State Revenue’s eNewsletter contains information about legislative changes, publications and customer education activities. Subscribe to receive the eNews to ensure that you are kept informed of changes that may affect you. To subscribe, please visit the Customer Education section of our website.

Office of State Revenue

The information contained within this publication should be used only as a guide. If you have any questions regarding your liability or require more detailed information, please contact The Office of State Revenue using the details provided above.

Level 3 QBE House 200 St Georges Terrace PERTH WA 6000 www.osr.wa.gov.au

(Last updated July 2018)

Online Services Portal Enquiries:

08 9262 1100

1300 368 364 (country callers only) Web Enquiry: www.osr.wa.gov.au/Dutiesenquiry