online duties user guide · 2020. 2. 24. · online duties user guide 2020 please note this guide...
TRANSCRIPT
(Last updated February 2020)
Revenue Online
Online Duties User Guide
2020
Please note this guide relates to Online Duties, our self-assessments function of Revenue Online. For information about the OSR Duties Lodgments system where you can lodge transactions for delayed assessing, please see the Online Duties page on the website.
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Table of Contents
1. Introduction ................................................................................................................... 3
2. Accessing Revenue Online .......................................................................................... 4
3. Navigation ...................................................................................................................... 5
4. User Roles & Permissions ........................................................................................... 7
5. Approved Transactions List ......................................................................................... 8
6. Manual Backup System (MBS) ................................................................................... 10
7. Electronic Valuation Request (EVR) .......................................................................... 20
8. Assessing a New Transaction ................................................................................... 21
9. Assessing Transactions Involving Related Parties ................................................. 26
10. Assessing Transactions Involving Substituted Transferees .................................. 30
11. Assessing a Superannuation Fund Transaction ...................................................... 34
12. Assessing a Vesting of A Discretionary Trust ......................................................... 39
13. Assessing a Business Asset Transaction ................................................................ 44
14. Assessing an Easement Transaction ........................................................................ 48
15. Assessing a Declaration of Trust .............................................................................. 51
16. Transfer to Office of State Revenue .......................................................................... 55
17. Cancel Transactions ................................................................................................... 61
18. Update Operations ...................................................................................................... 71
19. Transaction Payment Timeframes ............................................................................. 74
20. Lodge Return and Pay ................................................................................................ 74
21. Glossary of Terms....................................................................................................... 75
22. Want to Know More? .................................................................................................. 77
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1. INTRODUCTION
Revenue Online (Online Duties)
Revenue Online (Online Duties) is an electronic lodgment and self-assessments system that provides an easy, flexible and more effective way for you to do business with the Office of State Revenue (OSR).
Currently only licensed WA settlement agents or lawyers can register to use Online Duties.
Online Duties will assist you by providing
an alternative lodgment and assessment service
an up-to date and accurate information source
the convenience of electronic communication
an alternative login using myGovID
real-time processing
multiple browser support
streamlined look & feel
ability to schedule the future payment of monthly returns
interaction with ELNO (e-conveyancing)
notices and receipts in PDF format
ongoing expansion of the approved transaction list.
What are the benefits of using Online Duties?
Increased efficiency
payment of duty at settlement, subject to the terms and conditions contained in the Special Tax Return Arrangement
in-house processing reduces turnaround time for assessments
links to Landgate for Electronic Advice of Sales (EAS2)
elimination of possible mismatches between returns and payment.
Administrative costs are reduced
no need to send staff to the OSR
no need to write individual cheques for each document
postage and courier costs are eliminated
phone calls to query progress of transactions are reduced
the risks of postage delays and manual processing errors can be avoided
no upfront or ongoing costs.
Client control
ability to maintain client contact details and address information
only nominated persons can authorise Customer Initiated Payment Requests (CIPA), which is a form of direct debit
a detailed history of every transaction is kept in one place for audit purposes
certificates issued include a history of related transactions
multi-tiered access allows the Authorised Person or Administrator/s to assign specific user roles and permissions to other staff.
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2. ACCESSING REVENUE ONLINE
To log in to your Revenue Online (Online Duties) account
go to the Revenue Online homepage at https://rol.osr.wa.gov.au/Rolng/faces/Home
enter your current Revenue Online (ROL) user name and password
click ‘Login’.
Online Duties clients can also log in using their MyGovID. Once you have linked your
myGovID with your ROL account, you can start a ROL session by clicking the ‘Login via
myGovID’ button.
To link your myGovID in ROL
From the Authenticated Landing Page (or ‘Home’), select ‘Maintain myGovID’
‘Link’ Follow the on-screen instructions to complete the association process.
See www.mygovid.gov.au and info.authorisationmanager.gov.au for more information about myGovID.
New password policy
When logging in for the first time you will be prompted to change your password. It is mandatory for you to change your password in compliance with the new password policy.
Password composition
must be between 8-20 characters in length
must contain a combination of upper and lower alpha characters.
must contain at least one numeric character or special character (!@#$%^&*)
may contain spaces.
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The Responsible Party must ensure that all persons authorised by it to use Revenue Online and/or the Online Duties Facility read, understand, and comply with the terms of the Special Tax Return Arrangement (Online Duties) under section 49 of the Taxation Administration Act (2003) WA
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3. NAVIGATION
Authenticated landing page Upon your successful log in, you will see the new authenticated landing page (as shown below). You can access the various account administration functions from this page.
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Allows users to maintain the
association between their myGovID and
ROL account.
Messages
Indicates the number of current revenue-specific messages.
Select this option to
navigate to the Online Duties System.
Allows Administrators to add new users,
modify user details, status, or access rights,
and revoke existing users.
Allows Administrators to add financial
institution account details to enable CIPA (direct debit) requests,
modify CIPA status, and revoke existing
CIPA etc.
Allows Administrators to maintain registration details such as names
and addresses.
Allows users to update their details and
password at any time during the session.
Allows users to enter their ELNO ID number (required once only).
OSR Duties Lodgments is a separate system for transactions that are not
eligible for self-assessment.
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Client profile page Users can access core duties functions from the Online Duties - Client Profile Page.
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Home Will return you to the
Revenue Online authenticated landing
page.
The range of Online Duties functions are
more visible and easily accessible from this
menu.
The Transaction Log displays all customer-initiated transactions.
The Account Enquiry function is used to
search for any financial transactions processed through Online Duties
and to make miscellaneous
payments.
My Messages
There is a broadcast message box -
specific messages from general Duties
notifications.
Links to FAQs and Help content are accessed from here.
Pending Lodgment &
Payment feature Allows you to check at a
glance if you have scheduled payment of the current return. See
page 14 for more information about this
feature.
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4. USER ROLES & PERMISSIONS User roles
There are several roles defined in Online Duties, each having a different purpose and with different responsibilities. They are
Responsible Party
Authorised Person
Administrator
General User.
An Online Duties account can have a maximum of three Administrators (including the Authorised Person) and an unlimited number of General Users. A General User’s access to the Online Duties system can be tailored to the operations the Administrator wishes them to perform.
The three General User roles are
Enquiry - enables the user to view the Online Duties system without updating any records
Assessments - enables the user to assess and endorse transactions
Payments - enables the user to lodge and pay the monthly return and make other payments.
Online Duties Operations
Enquiry Assessments Payments Administrator
New Transaction
Modify Transaction
Transaction update operations
Return Summary
Search Transactions
Lodge Return & Pay
View Notices
Manual Backup
Transaction Log
Account Enquiry
Transfer Duty Calculator
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See the ‘Glossary of Terms’ at the back of this publication for a
definition of each role.
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5. APPROVED TRANSACTIONS LIST
The list of transactions that can be endorsed through Online Duties includes:
Transfer to a superannuation fund (nominal duty) effective 11 July 2016
This option is available for both the ‘Transfer of Dutiable Property’ and ‘Agreement to Transfer Dutiable Property’.
Transactions involving the transfer of dutiable property from a member of a superannuation fund to a trustee or a custodian of a trustee of a superannuation fund can be entered in Online Duties providing certain criteria is met including
there is consideration and the superannuation fund falls within the meaning as set out in the Duties Act section 121. For more information on the criteria please see the Online Duties Transaction Guidelines.
Vesting of a discretionary trust (nominal duty) effective 11 July 2016
This option is available for both the ‘Transfer of Dutiable Property’ and ‘Agreement to Transfer Dutiable Property’ and applies to the partial vesting of a discretionary trust only.
Nominal duty will be charged where the requirements of section 115 of the Duties Act are met along with other criteria including
there is no consideration and you have a copy of the duty endorsed agreement AND/OR declaration of trust which
evidences the property being acquired by the trustee, as trustee of the discretionary trust.
Transactions where foreign transfer duty would apply cannot be assessed in Online Duties.
For more information on the criteria please see the Online Duties Transaction Guidelines.
Business Assets effective 11 July 2016
This option is available for both the ‘Transfer of Dutiable Property’ and ‘Agreement to Transfer Dutiable Property’.
You will have two options for the rate of duty (concessional (section 147) and general).
This transaction applies to businesses that operate in Western Australia only. If the transaction meets the criteria for self-assessment you will be able to process through Online Duties. Otherwise you will be given the option to transfer the transaction to the Office of State Revenue.
For more information on the criteria please see the Online Duties Transaction Guidelines.
Granting or surrender of an easement effective 11 July 2016
This option is available for the granting (Acquisition of New Dutiable Property on Its Creation, Grant or Issue (section 17)) and surrender (Surrender of Special Dutiable Property (section 18)) of easements.
The only option for the rate of duty will be ‘general’ however the option to select a Section 92 exemption is available if relevant.
Declaration of trust (s 42(10)) effective 11 July 2016
The declaration can be made both before and after the Certificate of Duty has been printed.
However a declaration of trust (section 42(10) of the Duties Act) can only be requested on existing transactions, if certain criteria is met.
For more information on the criteria please see the Online Duties Transaction Guidelines.
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Related parties transaction (partly)
Transactions for Related Parties can be entered in Online Duties provided that:
they are not mining tenements
the transaction is already an approved transaction type for Online Duties.
Clerks of Court are not authorised to process these transactions in Revenue Online.
If you have a valuation from a Licensed Valuer, the OSR will accept a copy of that valuation which you can upload to the transaction via Revenue Online. The Commissioner will accept the valuation and assess the transaction based on that valuation provided that
the valuer is licensed under the Land Valuers Licensing Act 1978 and has carried out a physical inspection of the property
the total value of the property is less than $2 million
the valuation report is made within three (3) months of the date of the transaction and
the Commissioner receives written advice from the taxpayer confirming that no improvements have been made to the land since the valuation was conducted.
Where the valuation report does not meet the above criteria or where there is no valuation, you will be required to complete an Electronic Valuation Request (EVR) via Online Duties. Refer to the EVR section for more information.
Transactions involving related parties remain prohibited from assessing by local court officers (clerks of courts).
Transfer to substituted transferees (partly)
Section 42 of the Duties Act 2008 (‘Duties Act’) provides relief in certain circumstances from duty that may otherwise be chargeable on the transfer of property. This may occur either where property is transferred to a person who is related to the purchaser under an agreement for the transfer of dutiable property, or where a purchaser under an agreement takes a transfer of the property as the trustee for a related beneficiary.
Transactions where the relationship between the Purchaser and the Transferee is a qualifying relationship as outlined in the Duties fact sheet ‘Substituted Transferees (Transfer to a substituted purchaser)’ can be assessed in Online Duties without additional duty. A Substituted Transferee Application Form must be accompanied and kept on file in accordance with the record keeping requirements.
Please note only trust transactions involving a unit trust can be assessed in Online Duties. All other trust transactions involving transfer to substituted transferees must be lodged with the Commissioner.
Transactions where the relationship between the Purchaser and the Transferee is NOT a qualifying relationship as outlined in the Duties fact sheet ‘Substituted Transferees (Transfer to a substituted purchaser)’ can be assessed in Online Duties as subsale with additional duty.
Substitutions involving first home owner rate (FHOR) of duty cannot be assessed in Online Duties.
Any transaction where the substitution involves a foreign person (either the original purchaser or the substituted transferee) cannot be assessed in Online Duties.
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For more information on approved transactions that can be endorsed through Online Duties, see the Online Duties Transaction Guidelines.
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6. MANUAL BACKUP SYSTEM (MBS)
The Manual Backup System (MBS) can be used to complete urgent transactions* when the Online Duties System is not available, provided that the Responsible Party has received written authorisation to do so from the Commissioner.
It is strongly recommended that you generate Manual Backup Certificates when you first log into Online Duties, after you have set up your Customer Initiated Payment Account (CIPA). You should then store the certificates in a secure place.
What is the Manual Backup System (MBS)?
Under certain circumstances, approval will be given to Responsible Parties to manually endorse dutiable transactions using the Manual Backup Certificates. Before using Manual Backup Certificates, a Responsible Party must first establish if the fault resides within their own operating system, or as a result of a failure of their own service provider facility. In particular the Responsible Party must verify
the Responsible Party has printed off a supply of the Manual Backup Certificates and they are available for use and
the Commissioner has broadcast a suitable system failure message on the Revenue Online (ROL) site where it is possible,
or
the Commissioner has given written authorisation to the Responsible Party to use the Manual Backup Certificates where appropriate and
if the Commissioner has not broadcasted a message authorising the use of the Manual Backup Certificates or you have not received written authorisation to use the Manual Backup Certificates and you do not think the fault resides with your system, please contact the OSR so that the matter can be investigated.
The MBS comprises functions to
generate initial Manual Backup Certificates
regenerate Manual Backup Certificates
restore Manual Backup Certificate stock levels
validate Manual Backup Certificates used.
Please note that access to MBS is restricted to the following users
Authorised Person
Administrator
General Users with the access - ‘Online Duties Assessments’.
Online Duties contact details
web enquiry www.osr.wa.gov.au/onlineduties
phone 08 9262 1113
phone 1300 368 364 (country callers only).
What documents can I endorse using the MBS?
A Responsible Party may use the MBS to manually endorse approved dutiable transactions as per the Online Duties Transaction Guidelines available at https://www.wa.gov.au/government/publications/online-duties-guidelines
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Please note that MBS may NOT be used to endorse related parties and substituted transferees transactions.
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How do I generate initial Manual Backup Certificates?
Once the Responsible Party adds a financial institution account and has access to Online Duties, they should then access the ‘Manual Backup – Generate/Regenerate’ function.
The Online Duties system will allocate 20 Manual Backup Certificates which should be printed and retained in a secure place.
Click ‘Generate’ to create the Manual Backup Certificates.
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Online Duties will generate 20 Manual Backup Certificates, each with an unique Manual Certificate Number which is linked to the Responsible Party’s account.
The Manual Backup Certificates will generate as a PDF for print or download.
A sample of the Manual Backup Certificate is below. Please note the certificate number.
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How do I regenerate Manual Backup Certificates?
The regenerate function can be used to regenerate Manual Backup Certificates to be kept on hand when the original ones are lost or destroyed.
Click ‘Manual Backup-Generate/Regenerate’.
Select the Manual Backup Certificates that have been lost or destroyed by ticking the relevant boxes and then click on ‘Re-Generate’.
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The Manual Backup Certificates will be generated in PDF format for print or download.
How do I validate Manual Backup Certificates used?
Once Online Duties is working as normal, you must validate any Manual Backup Certificates used within seven working days.
To validate, please click ‘Manual Backup – Validate’.
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Complete the details as per your Manual Backup Certificate and then click ‘Validate’. Enter the following details
1. Certificate Issue Date (the date the Manual Backup Certificate was used)
2. If the Manual Backup Certificate was used for a transaction not yet lodged in Online Duties, please tick the ‘No Bundle ID Box’
3. If the transaction has been lodged in Online Duties, please enter the ‘Bundle ID’
4. Enter the duty, foreign transfer duty (if applicable) and penalty tax amounts as per the Manual Backup Certificate.
Please click ‘Modify Transaction’ to continue to validate the transaction.
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The ‘Transaction Details’ screen will be available to modify any information that could be incorrect from the Manual Backup Certificate.
Once the amendments have been made and when you have checked that all the information is correct, click ‘Next’ to continue.
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At the ‘Confirm Transaction’ screen, please enter the Manual Backup Certificate Number used, in the ‘Primary Certificate field’. Click ‘Confirm’ to proceed.
Once the Manual Backup Certificate number is confirmed, Online Duties will generate a Certificate of Duty with the Manual Backup Certificate number.
The transaction will then been included in the current return period.
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How do I restore Manual Backup Certificate stock levels?
The restore function should be used when Manual Backup Certificates have been used. This will restore levels to the available limit of 20 to be kept on hand in case of a system outage. Click ‘Manual Backup-Generate/Regenerate’.
Next, click on ‘Restore’. This will restore manual certificates back to the maximum limit of 20.
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You can then download and print the certificates and store them in a secure place.
Once restored, the stock level will return to 20.
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7. ELECTRONIC VALUATION REQUEST (EVR)
Online Duties allows parties to submit an acceptable licensed valuation, or assist them to complete an Electronic Valuation Request (EVR) that is transferred to the Landgate Valuation Services Branch to be valued. The request will be forwarded to the Landgate Valuation Services Branch for processing (at no cost). Upon approval and return of the EVR from the Landgate Valuation Services Branch, users will be notified via the ROL messaging system to inform them that self assessment can proceed. A Duties Valuation Form in the form of a PDF will be made available. You can choose to submit an EVR for valuation of
City, Town and Suburban Property or
Country Property.
EVR is only available for
transactions involving related parties or
subsale transactions where a period of more than three months has elapsed between the date of execution of the agreement to transfer and the transfer of land.
The acceptable determination of the dutiable value of the property for the above mentioned transactions must come from one of the following two sources
1. a valuation from a Licensed Valuer made within three (3) months of the date of the execution of the transaction, where the total value of the property does not exceed $2,000,000, the valuer is licensed under the Land Valuers Licensing Act 1978 and has carried out a physical inspection of the property, and the Commissioner receives written advice confirming that no improvements have been made since the valuation was conducted.
2. otherwise, submit an EVR. Note: Ensure that you provide all the information in relation to the property, for example,
the area of land, type of the building (details of walls and roof) plus residential/commercial property details.
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8. ASSESSING A NEW TRANSACTION
Transaction type selection screen
* Denotes mandatory field
Element Description
*Date of Execution Enter the ‘Date of Execution’ (DD/MM/YYYY) or select a date by clicking on the calendar icon.
*Dutiable Transaction
Select the ‘Dutiable Transaction’ from
Agreement to Transfer Dutiable Property
Transfer of Dutiable Property
Acquisition of New Dutiable Property on its Creation, Grant or Issue (s 17) effective 11 July 2016
Surrender of Special Dutiable Property (s 18) effective 11 July 2016
*Transaction Type1
If ‘Agreement to Transfer Dutiable Property’ is chosen as the Dutiable Transaction, the options available are
Business Assets effective 11 July 2016
Contract For Sale
Disclosed Agency Agreement
Offer and Acceptance
Superannuation Fund (s 122) effective 11 July 2016
Vesting of Discretionary Trust (s 115) effective 11 July 2016
If ‘Transfer of Dutiable Property’ is chosen as the Dutiable Transaction, the options available are
Business Assets
Superannuation Fund (s 122) effective 11 July 2016
Transfer of Land
Vesting of Discretionary Trust (s 115) effective 11 July 2016
*Duty Rate
Depending on the dutiable transaction and transaction type selected you will have the option to choose from
Residential Rate
General Rate
FHOR Vacant Land
FHOR Package Deals/Home and Land Package
FHOR Established Homes
Concessional Rate (s 147)
Nominal Duty effective 11 July 2016
Guided Assessment2
The ‘Guided Assessment’ will need to be completed if you have selected any of the transactions listed below
Superannuation Fund (s 122)
Vesting of Discretionary Trust (s 115)
Business Assets
Grant of Easement
Surrender of Easement.
1 Please note that the options available under ‘Dutiable Transaction’ and ‘Transaction Type’ have been locked so that only
approved combinations are possible. 2 The Guided Assessments are available from 11 July 2016. For more details relating to these transactions please refer to
the relevant section in this guide or the Online Duties Transaction Guidelines.
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Transaction details screen * Denotes mandatory field
Element Description T
ran
sac
tio
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Duty Rate
Displays the rate selected on previous page, but can be modified on this screen.
EAS Job Identity
Allows you to retrieve data that you have previously entered into the Electronic Advice of Sale system. Prior to using this facility, you must provide your EAS2 Agent ID to the Office of State Revenue. Conveyancers and settlement agents can subscribe to the EAS2 service at www.landgate.com.au
Conditional Agreement
Select ‘Yes’ or ‘No’.
The three types of conditional agreement are
General conditional agreement;
Issue of Title conditional agreement; Subdivisional (en globo) conditional agreement.
Client Reference
For you to input your own reference for the transaction being assessed.
No Double Duty (NDD) Transactions
Enter the number of NDD transactions to be endorsed.
NOTE: you must only complete this field if you are in possession of a transaction that qualifies to be endorsed with NDD, i.e. a Transfer of Land that is in conformity with the Offer & Acceptance.
Duplicates Enter the number of duplicate copies of the dutiable transaction to be endorsed.
*FHOG UIN (First Home Owner Grant – Unique Identification Number)
If you have selected the First Home Owner Rate (FHOR) of duty, you must enter the FHOG UIN.
NOTE: The FHOG UIN can only be used once. The Online Duties facility will not allow you to assess/reassess a transaction where you have previously voided or cancelled the transaction and are attempting to reuse the same FHOG UIN. These transactions are required to be lodged with the Office of State Revenue.
Lan
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*Land Usage Description
If you have selected the ‘Residential’ or ‘General’ rate of duty, a land usage code must be chosen from a drop down box. You have a choice from the following categories
Residential – Other Than First Home
Residential – 1st Home Purchase
Residential – For Renting Or Other
Residential – Vacant Land
Commercial – Vacant Land Comm/Ind
Commercial – Office Building
Commercial – Industrial
Commercial – Rural
NOTE: If you select one of the new land usage codes, a number of validation questions will be displayed to determine if the transaction is approved for assessment via Revenue Online.
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Lan
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Will at least one Buyer use this property as their principal place of residence?
Select ‘Yes’ or ‘No’.
The principal place of residence indicator has been added to the form. This is defaulted to ‘No’ and should be set to ‘Yes’ if the property is to be used as the principal place of residence by the transferee/s.
Is this residential Land within the meaning of s147D?
Select ‘Yes’ or ‘No’.
If you have selected the ‘Residential’ rate of duty, you need to answer ‘YES’ to this question to receive the concessional rate of duty.
*New Subdivision without Cert. of Title
Select ‘Yes’ or ‘No’.
New Land Details
If you select ‘YES’, enter the description of the New Land Details (e.g. Lot 298 Futurama Road, Newtown WA 6999).
NOTE: Once the Certificate of Title is issued, you will then be required to enter the Land Details of the new land (e.g. Volume, Folio and Lot details) prior to printing the Certificate of Duty for settlement.
Land Title Information
If you select ‘NO’, proceed to enter the Volume Number, Folio Number, Certificate of Title portion, Lot Number, Survey Type and Survey Number.
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*Add a party
Click on the ‘Add’ button. A pop-up box will appear where you can enter party details.
For both seller and buyer details, you will need to select the ‘Type’ of party
Individual
Company
Government
Association
For an individual and company you will then need to indicate whether they are acting as a ‘Trustee’, ‘Custodian’, ‘Administrator’, ‘Executor’, ‘Natural Person’ or ‘None’.
It is now mandatory3 to provide the date of birth for an ‘Individual’ buyer, the ACN for a ‘Company’ buyer and the ABN for a ‘Government’ or ‘Association’ buyer.
For each buyer you will need to indicate whether they are a ‘Foreign Person’. If the answer is Yes for at least one buyer you will need to indicate whether the property is residential property within the meaning of s 205E. See the ‘Foreign Transfer Duty’ fact sheet for further information on foreign persons and residential property.
3 You can complete the lodgment of the bundle without adding the date of birth, ACN or ABN details, but you can’t print the
Certificate of Duty until this information is entered.
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Element Description
Tenancy Type and Share Fraction
Both the seller and buyer details boxes contain columns displaying ‘tenancy type’ and ‘share fraction’. It is now compulsory to complete these details. If there is only one seller or buyer, the system will show the tenancy type as ‘Sole Proprietor’ and share fraction as ‘1/1’. When the second party is added, both parties become ‘Tenants in Common’ along with any other parties added. You can modify shares, add joint tenants and reset tenancy if required.
Housing Authority Shared Equity
Check the box if the transaction is a shared equity transaction with the Housing Authority. Checking this box will automatically list Housing Authority as a buyer. Online Duties can now process First Home Owner shared equity transactions with the Housing Authority where 100% of the shares are acquired.
*Are the Buyer and Seller Related?
Select ‘Yes’ or ‘No’.
Parties are related or not otherwise dealing at arm’s length, which includes, but is not limited to, by blood, marriage (or previous marriage), business activities and land ownership. For more information on related parties’ transaction, please see Commissioner’s Practice TAA 30 ‘Valuation of Land for Duties Purposes’.
Where the Sellers and Buyers specified in the transaction are related, the dutiable property must be independently valued. OSR can arrange for a valuation to be made by Landgate Valuation Services (at no cost). Alternatively, if you have a valuation from a Licensed Valuer OSR will accept a copy of that valuation.
FHOG Applicant Names
If you have selected the FHOR of duty, an additional box will appear requiring you to enter FHOG applicant details.
It is mandatory to enter each applicant’s date of birth for verification of FHOG approval.
If the applicant at any time had a different surname (e.g. previously been married), the details of the former surname must be entered.
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Element Description
Tra
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*Dutiable Value
Enter the ’Dutiable Value’ of the transaction
*Date of Execution
This will default to the date selected in the ‘Transaction Type Selection’ screen but can be changed at this point.
Exemption Type
If applicable, select from the following exemption types
Crown (section 92)
Transfer between spouses (section 97)
Percent For transactions under section 92, enter the exemption percentage.
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9. ASSESSING TRANSACTIONS INVOLVING RELATED PARTIES
If you have identified that a transaction is between related parties on the ‘Transaction Details’ screen, a new screen (see below) will be displayed. You will need to enter the additional information required for a related parties request.
Duties request (Transaction involving Related Parties) screen
* Denotes mandatory field
Element Description
*Consideration paid
Enter the amount of consideration paid.
Non-monetary consideration
This is a mandatory field and will only be displayed if the ‘Consideration Paid’ is a nil amount. If the consideration paid is nil, the user will need to indicate the reason by choosing between two options
Desire to Make a Gift
Natural Love and Affection.
*Total percentage (%) interest of property transferred
Enter the percentage (%) interest of property to be transferred to the buyer / transferee.
*Has a licensed valuation been provided?
Select ‘Yes’ or ‘No’.
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Option 1: Licensed valuation provided
If Yes has been selected at ‘Has a licensed valuation been provided?’, you will be required to provide details of the licensed valuation and upload a scanned copy of the licensed valuation. The Commissioner will accept the valuation and assess the transaction based on that valuation if
the valuer is licensed under the Land Valuers Licensing Act 1978 and has carried out a physical inspection of the property
the total value of the property is less than $2 million
the valuation report is made within three (3) months of the date of the transaction and
the Commissioner receives written advice from the taxpayer confirming that no improvements have been made to the land since the valuation was conducted.
If the valuation report does not meet the above criteria or where there is no valuation, you will be required to complete an EVR via Online Duties.
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Licensed valuation details
* Denotes mandatory field
Element Description
*Upload a scanned copy of the licensed valuation
Upload the scanned copy of the licensed valuation certificate. Maximum file size is 5MB. Supported file types: DOC, DOCX, GIF, JPEG, JPG, PDF, TXT, XLS, XLSX.
*Licensed valuation
Enter the ‘Licensed Valuation’ amount. Note: The licensed valuation will not be accepted if the licensed valuation amount is more than $2,000,000. You will need to provide details to facilitate the submission of an EVR to Landgate Valuation Services.
*Date of Licensed Valuation
Enter the ‘Date of Licensed Valuation’ (DD/MM/YYYY) or select a date by clicking on the calendar icon. Note: The licensed valuation will not be accepted if the date of licensed valuation is more than three months from the date of the execution of the transaction. You will need to provide details to facilitate the submission of an EVR to Landgate Valuation Services.
* Have any improvements been made to the property since the valuation was made
Select ‘Yes’ or ‘No’. Note: The licensed valuation will not be accepted if improvements have been made to the property since the valuation was made. You will need to provide details to facilitate the submission of an EVR to Landgate Valuation Services.
Upload any other supporting document(s)
Maximum file size for each attachment is 5MB. Supported file types: DOC, DOCX, GIF, JPEG, JPG, PDF, TXT, XLS, XLSX.
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Office of State Revenue Page 29
Option 2: Submit Electronic Valuation Request to Landgate Valuation Services
If you selected No at ‘Has a licensed valuation been provided?’ you will need to complete an EVR.
EVR Details
* Denotes mandatory field
Element Description
*EVR Type4
Use the drop-down list to select between two options
City, Town and Suburban Property
Country Property. You will need to provide additional details of the property (as per the relevant OSR Duties Valuation Forms). Details required depend on the option selected here.
Upload any other supporting documents
Maximum file size for each attachment is 5MB. Supported file types: DOC, DOCX, GIF, JPEG, JPG, PDF, TXT, XLS, XLSX.
The EVR will be sent to Landgate for valuation. You will receive a message in Online Duties once that valuation has been completed by Landgate. From this point, the dutiable value will be ascertained and transaction will be assessed then you can proceed to print the certificate.
4 Ensure that you provide all the information about the property, for example area of land, type of building, construction
materials etc and check if the information is correct before you submit the EVR.
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Office of State Revenue Page 30
10. ASSESSING TRANSACTIONS INVOLVING SUBSTITUTED TRANSFEREES
A Substituted Transferees transaction is permitted only for transactions with an ‘Assessed’ status and of the following transaction types
Contract for Sale or
Offer and Acceptance
Search for the related transactions using the ‘Search Transactions’ facility. On the ‘View Transaction’ screen, click on the ‘Modify’ button which will bring you to the ‘Transaction Details’ screen.
Click on the button which is available under the Buyer/ Transferee details section. The Substituted Purchasers page is divided into three sections.
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Office of State Revenue Page 31
Duties Request (Transaction involving Substituted Transferees) screen
* Denotes mandatory field
Section A: Original Purchaser(s) on the Agreement to Transfer
Element Description
% acquired This section displays the tenancy type and share fraction of all original purchasers.
Section B: Enter the details of the new transferee(s) to be substituted. DO NOT enter original purchasers’ names. If substitution is between original purchasers only, modify their share fraction.
Element Description
*New Substituted Transferees’ details5
Use the ‘Add New Transferee’ button to create a new substituted transferee. A pop-up box will appear where you can enter party details. *Please note that trustee declaration, date of birth for an individual buyer and ACN for a company buyer are now mandatory. You will also need to indicate whether the new transferee is a foreign person. If so, the transaction will not be eligible for self-assessment. Once you have completed all the information, click on ‘Proceed to Section C’ button.
Section C: Substitution Details Check the details provided, if you need to amend them, click the ‘Return to Section B’ button to do so.
Element Description
*Relationship to Original Purchaser
Use the drop-down list to select the relevant relationship. Note: if ‘Other – relationship is not listed’ is selected, the transaction will be assessed as a subsale transaction and further duty will be applied.
*Electronic Declaration
Accept the declaration to confirm the validity of the listed relationship(s) and that the ‘Transfer to Substituted Transferee application form’ has been completed and signed by the original purchaser(s) and the transferee(s) for all instances whereby the qualifying relationship criteria has been met. Important: The form must be retained for audit purposes.
5 If you make an error in a new party details, click on their name and then click ‘Modify New Transferee’ to amend their
details. Remove any original purchaser(s) who are no longer on the transfer of land by clicking on their name and selecting ‘Delete’.
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For more information on Substituted Transferees, please refer to the Duties fact sheet Substituted Transferees (Transfer to a substituted purchaser) available on the OSR website.
Office of State Revenue Page 32
Relationship to original purchaser (drop-down list)
The tables below list the options available under the ‘Relationship to Original Purchaser’ field on the ‘Duties Request’ (Transaction involving Substituted Transferees) screen.
Table 1: Available options when the original purchaser is an individual
Table 1: Original Purchaser Name Type: INDIVIDUAL
Substituted Transferee
Individual Company Trustee Administrator Executor Relationship to Original Purchaser
Spouse or de facto partner of the purchaser Parent or grandparent of the purchaser or their spouse or de facto partner
Child or grandchild of the purchaser or their spouse or de facto partner
A sibling of the purchaser or their spouse or de facto partner
Spouse or de facto partner of the purchaser's spouse or de facto partner's sibling
Spouse or de facto partner of the
purchaser's sibling, child,6 grandchild, parent or grandparent
Purchaser is the sole shareholder of the corporation Purchaser is a shareholder of the corporation and is related to each of the other shareholders (within the meaning of section 43 of the Duties Act)
Purchaser is the sole unit holder in the unit trust scheme Purchaser is a unit holder in that unit trust scheme and is related to each of the other unit holders (within the meaning of section 43 of the Duties Act)
Other – relationship is not listed
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6 Reference to a child includes a step-child. For the purposes of the Duties Act, a step-child includes a child of
a person's spouse or de facto partner.
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Table 2: Available options when the original purchaser is a company.
Table 2: Original Purchaser Name Type: COMPANY
Substituted Transferee
Individual Company Trustee Administrator Executor Relationship to Original Purchaser
Substituted person is the sole shareholder of that corporation
Substituted person is a shareholder of the corporation and is related to each of the other shareholders (within the meaning of section 43 of the Duties Act)
Substituted person is the sole shareholder of the original purchaser
Other – relationship is not listed
Table 3: Available options when the original purchaser is a trustee.
Table 3: Original Purchaser Name Type: TRUSTEE
Substituted Transferee
Individual Company Trustee Administrator Executor Relationship to Original Purchaser
Substituted person is the sole unit holder in that unit trust scheme
Substituted person is a unit holder in the unit trust scheme and is related to each of the other unit holders (within the meaning of section 43 of the Duties Act)
Substituted person is the sole unit holder of the trust
Other – relationship is not listed
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Office of State Revenue Page 34
11. ASSESSING A SUPERANNUATION FUND TRANSACTION
Transaction type selection
The table below sets out the steps to follow.
Element Description
*Date of Execution
Enter the ’Date of Execution’ (DD/MM/YYYY) or select a date by clicking on the calendar icon.
*Dutiable Transaction
Select the relevant ‘Dutiable Transaction’
Agreement to Transfer Dutiable Property
Transfer of Dutiable Property
*Transaction Type
From the ‘Transaction Type’ dropdown select
Superannuation Fund (s 122)
*Duty Rate The only rate available to select is ‘Nominal’. Click ‘Next’ to continue to the Guided Assessment.
Self guided questions
The next part of the transaction is to answer the self guided questions. Your answers to these will allow a determination to be made as to whether your transaction can be self-assessed.
You will notice blue question mark ( ) and exclamation mark ( ) icons. You can hover over these for additional information as well as access the Office of State Revenue (OSR) website and other documents and forms via the hyperlinks (blue underlined text). If the transaction is eligible for self-assessment, you will be asked to click on the ‘Next’ button to continue to the transaction details screen.
Not eligible under the selected transaction type and duty rate
If the transaction is not eligible for self-assessment under the selected transaction type and duty rate, you will be given the option to ‘Pay Full Duty’, ‘Transfer to OSR’ or ’Cancel’ the transaction.
Pay full duty
If you elect to pay full duty, click on the appropriate button and then select an alternate transaction type and rate of duty from the dropdown menus. Click ’Next’ to proceed to the transaction details screen where you will need to enter all the relevant data.
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Transfer to the OSR
If you choose to transfer the transaction to the OSR, you will be advised that you will need to enter the transaction details on the following screen. You will need to click on the ‘Next’ button to proceed to the transaction details screen, where you will need to enter all the relevant data.
You will be required to confirm the transfer to the OSR for delayed assessment and print the Electronic Lodgment Form.
The transaction will now be visible in your OSR Duties Lodgments transaction list.
If you have elected to pay full duty or transfer the transaction to the OSR, follow the instructions detailed in Point 8 ‘Assessing a New Transaction’ in this guide when entering the transaction details.
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Transaction details screen
* Denotes mandatory field
Element Description T
ran
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Duty Rate
Displays the rate selected on previous page and cannot be modified for this transaction.
EAS Job Identity
Allows you to retrieve data that you have previously entered into the Electronic Advice of Sale system. Prior to using this facility, you must provide your EAS2 Agent ID to the OSR. Conveyancers and settlement agents can subscribe to the EAS2 service at www.landgate.com.au
Client Reference
For you to input your own reference for the transaction being assessed.
No Double Duty (NDD) Transactions
Enter the number of ‘NDD’ transactions to be endorsed. NOTE: you must only complete this field if you are in possession of a transaction that qualifies to be endorsed with NDD, i.e. a Transfer of Land that is in conformity with the Offer & Acceptance.
Duplicates Enter the number of duplicate copies of the dutiable transaction to be endorsed.
Conditional Agreement
Select ‘Yes’ or ‘No’.
If you select yes, the three types of conditional agreement are
General conditional agreement
Issue of Title conditional agreement
Subdivisional (en globo) conditional agreement.
Lan
d D
eta
ils
*Land Use Description
You have a choice from the following categories
Residential – Other Than First Home
Residential – 1st Home Purchase
Residential – For Renting Or Other
Residential – Vacant Land
Commercial – Office Building
Commercial – Industrial
Commercial – Rural
Commercial – Vacant Land Comm/Ind
Residential & Other – Mixed Use
NOTE: If you select one of the new land usage codes, a number of validation questions will be displayed to determine if the transaction is approved for assessment via Revenue Online.
Will at least one Buyer use this property as their principal place of residence?
Select ‘Yes’ or ‘No’.
This is defaulted to ‘No’ and should be set to ‘Yes’ if the property is to be used as the principal place of residence by the transferee/s.
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Office of State Revenue Page 37
Element Description
Lan
d D
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ils
New Subdivision without Cert. of Title?
This is defaulted to ‘No’. If you select ‘No’, proceed to enter the Volume Number, Folio Number, Certificate of Title portion, Lot Number, Survey Type and Survey Number. If you select ‘Yes’ you will need to enter the new land details. (e.g. Lot 298 Futurama Road, Newtown WA 6999)
NOTE: Once the Certificate of Title is issued, you will then be required to enter the Land Details of the new land (e.g. Volume, Folio and Lot details) prior to printing the Certificate of Duty for settlement.
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*Add Sellers/ Transferors Buyers/ Transferees
Click on the ‘Add’ button.
*For both seller and buyer details, indicate the ‘Type’ of party they are (Individual, Company or Government) and then in what capacity they are acting (Trustee, Custodian, Administrator, Executor, Natural Person or None) Type in the name details. Depending on the capacity you select, certain fields will become mandatory. These fields will be denoted with an asterisk (*). It is mandatory7 to provide the date of birth for an ‘Individual’ buyer, the ACN for a ‘Company’ buyer and the ABN for a ‘Government’ or ‘Association’ buyer. Note: You will need at least one trustee or Custodian as a buyer/transferee.
Tenancy Type and Share Fraction
Both the seller and buyer details boxes contain columns displaying ‘Tenancy Type’ and ‘Share Fraction’. It is compulsory to complete these details. If there is only one seller or buyer, the system will show the tenancy type as ‘Sole Proprietor’ and share fraction as ‘1/1’. When the second party is added, both parties become ‘Tenants in Common’ along with any other parties added. You can ‘Modify Shares’, ’Add Joint Tenants’ and ‘Reset Tenancy’ if required.
7 You can complete the lodgment of the bundle without adding the date of birth or ACN details but you can’t print the
Certificate of Duty until this information is entered.
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Office of State Revenue Page 38
Element Description
Tra
ns
fer
De
tail
s
*Consideration You will be asked to enter the consideration for this transaction. This will be monetary or non-monetary, depending on how you answered the self-guided questions.
Total percentage interest of property transferred
You will need to enter the percentage of the property being transferred to the superannuation fund (1%-100%). There is a calculator available to convert fractions to percentages if required.
*Date of Execution
This will default to the date selected in the ‘Transaction Type selection’ screen but can be changed at this point.
Once all of the details have been entered click on ‘Next’ to proceed to the confirmation screen.
Confirmation screen
Check the details you have entered. If you wish to amend any of the details click on the ‘Back’ button at the bottom of the screen to return to the transaction details screen. If all the details are correct, click on the ‘Confirm’ button.
OSR Bundle Receipt Summary
You will receive a notification advising the transaction has successfully been created. A PDF copy of the OSR Bundle Receipt with all the transaction details will open allowing you to save and/or print. Click ‘OK’ to proceed to ‘Search Transaction’ screen where the new transaction will be listed.
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Office of State Revenue Page 39
12. ASSESSING A VESTING OF A DISCRETIONARY TRUST
Transaction type selection
The table below sets out the steps to follow.
Element Description
*Date of Execution
Enter the ‘Date of Execution’ (DD/MM/YYYY) or select a date by clicking on the calendar icon.
*Dutiable Transaction
Select the relevant ’Dutiable Transaction’
Agreement to Transfer Dutiable Property
Transfer of Dutiable Property
*Transaction Type
From the ‘Transaction Type’ dropdown select
Vesting of Discretionary Trust (s 115)
*Duty Rate The only rate available to select is ‘Nominal’. Click ‘Next’ to continue to the Guided Assessment.
Self guided questions
The next part of the transaction is to answer the self guided questions. Your answers to these will allow a determination to be made as to whether your transaction can be self-assessed.
You will notice blue question mark ( ) and exclamation mark ( ) icons. You can hover over these for additional information as well as access the Office of State Revenue (OSR) website and other documents and forms via the hyperlinks (blue underlined text). If the transaction is eligible for self-assessment, you will be asked to click on the ‘Next’ button to continue to the transaction details screen. Note: This guided assessment applies to a partial vesting only.
Not eligible under the selected transaction type and duty rate
If the transaction is not eligible for self-assessment under the selected transaction type and duty rate, you will be given the option to ‘Pay Full Duty’, ‘Transfer to OSR’ or ‘Cancel’ the transaction.
Pay full duty
If you elect to pay full duty, click on the appropriate button and then select an alternate transaction type and rate of duty from the dropdown menus. Click ‘Next’ to proceed to the transaction details screen where you will need to enter all the relevant data.
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Transfer to the OSR
If you choose to transfer the transaction to the OSR, you will be advised that you will need to enter the transaction details on the following screen. You will need to click on the ‘Next’ button to proceed to the transaction details screen, where you will need to enter all the relevant data.
You will be required to confirm the transfer to the OSR for delayed assessment and print the Electronic Lodgment Form.
The transaction will now be visible in your OSR Duties Lodgments transaction list.
If you have elected to pay full duty or transfer the transaction to the OSR, follow the instructions detailed in Point 8 ‘Assessing a New Transaction’ in this guide when entering the transaction details.
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Transaction details screen
* Denotes mandatory field
Element Description T
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sac
tio
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ils
Duty Rate
Displays the rate selected on previous page and cannot be modified for this transaction.
EAS Job Identity
Allows you to retrieve data that you have previously entered into the Electronic Advice of Sale system. Prior to using this facility, you must provide your EAS2 Agent ID to the OSR. Conveyancers and settlement agents can subscribe to the EAS2 service at www.landgate.com.au
Client Reference
For you to input your own reference for the transaction being assessed.
No Double Duty (NDD) Transactions
Enter the number of NDD transactions to be endorsed. NOTE: you must only complete this field if you are in possession of a transaction that qualifies to be endorsed with NDD, i.e. a Transfer of Land that is in conformity with the Offer & Acceptance.
Duplicates Enter the number of duplicate copies of the dutiable transaction to be endorsed.
Conditional Agreement
Select Yes or No.
If you select yes, the three types of conditional agreement are
General conditional agreement
Issue of title conditional agreement
Subdivisional (en globo) conditional agreement.
Lan
d D
eta
ils
*Land Use Description
You have a choice from the following categories
Residential – Other Than First Home
Residential – 1st Home Purchase
Residential – For Renting Or Other
Residential – Vacant Land
Commercial – Office Building
Commercial – Industrial
Commercial – Rural
Commercial – Vacant Land Comm/Ind
Residential & Other – Mixed Use
NOTE: If you select one of the new land usage codes, a number of validation questions will be displayed to determine if the transaction is approved for assessment via Revenue Online.
Will at least one Buyer use this property as their principal place of residence?
Select ‘Yes’ or ‘No’.
This defaults to ‘No’ and should be set to ‘Yes’ if the property is to be used as the principal place of residence by the transferee/s.
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Office of State Revenue Page 42
Element Description
New Subdivision without Cert. of Title?
This defaults to ‘No’. If you select ‘No’, proceed to enter the Volume Number, Folio Number, Certificate of Title portion, Lot Number, Survey Type and Survey Number. If you select yes, you will need to enter the new land details. (e.g. Lot 298 Futurama Road, Newtown WA 6999).
NOTE: Once the Certificate of Title is issued, you will then be required to enter the Land Details of the new land (e.g. Volume, Folio and Lot details) prior to printing the Certificate of Duty for settlement.
Pa
rty
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*Add Transferors
Click on the ‘Add’ button.
*Indicate the ‘Type’ of party they are (Individual, Company, Government or Association) and then in what capacity they are acting (Trustee, Custodian, Administrator, Executor, Natural Person or None) Type in the name details. Depending on the capacity you select, certain fields will become mandatory. These fields will be denoted with an asterisk (*). Note: You will need at least one trustee as a transferor.
Bundle ID and beneficiary relationship
You will need to enter the ‘Related Bundle ID’ of the duty endorsed agreement or declaration of trust which evidences the property being acquired by the trustee, as trustee of the discretionary trust.
You will also need to select the ‘Beneficiary Relationship’ from the dropdown list. Your options are
Ancestor of a beneficiary
Descendent of a beneficiary
General beneficiary
Primary beneficiary
Spouse/de-facto partner of a beneficiary
*Add Transferees
Click on the ‘Add’ button. *Indicate the ‘Type’ of party they are (Individual, Company, Government or Association) and then in what capacity they are acting (Trustee, Custodian, Administrator, Executor, Natural Person or None) Type in the name details. Depending on the capacity you select certain fields will become mandatory. These fields will be denoted with an asterisk (*). It is mandatory8 to provide the date of birth for an ‘Individual’ buyer, the ACN for a ‘Company’ buyer and ABN for a ‘Government’ or ‘Association’ buyer. Remember the transferee for a partial vesting of a discretionary trust needs to be an individual (natural person).
8 You can complete the lodgment of the bundle without adding the date of birth or ACN details but you can’t print the
Certificate of Duty until this information is entered.
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Office of State Revenue Page 43
Element Description
Tenancy Type and Share Fraction
Both the ‘Transferors’ and ’Transferees’ boxes contain columns displaying ‘Tenancy Type’ and ‘Share Fraction’. It is now compulsory to complete these details. If there is only one seller or buyer, the system will show the tenancy type as ‘Sole Proprietor’ and share fraction as ‘1/1’. When the second party is added, both parties become ‘Tenants in Common’ along with any other parties added. You can modify shares, add joint tenants and reset tenancy if required.
Tra
nsfe
r D
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Total percentage interest of property transferred
You will need to enter the percentage of the property being transferred to the superannuation fund (1%-100%). There is a calculator available to convert fractions to percentages if required.
*Date of Execution
This will default to the date selected in the ‘Transaction Type Selection’ screen but can be changed at this point.
Once all of the details have been entered click on ‘Next’ to proceed to the confirmation screen.
Confirmation screen
Check the details you have entered. If you wish to amend any of the details click on the ‘Back’ button at the bottom of the screen to return to the transaction details screen. If all the details are correct, click on the ‘Confirm’ button.
OSR Bundle Receipt Summary
You will receive a notification advising the transaction has successfully been created. A PDF copy of the Bundle Receipt with all the transaction details will open allowing you to save and/or print. Click ‘OK’ to proceed to ‘Search Transaction’ screen, where the new transaction will be listed.
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Office of State Revenue Page 44
13. ASSESSING A BUSINESS ASSET TRANSACTION
Transaction type selection
The table below sets out the steps to follow.
Element Description
*Date of Execution
Enter the ‘Date of Execution’ (DD/MM/YYYY) or select a date by clicking on the calendar icon.
*Dutiable Transaction
Select the relevant ‘Dutiable Transaction’
Agreement to Transfer Dutiable Property
Transfer of Dutiable Property
*Transaction Type
From the ‘Transaction Type’ dropdown select
Business Assets
*Duty Rate
You have two options for the rate of duty. General Rate and Concessional Rate (s 147). The concessional rate can be used where the contract price for the business is less than $200,000. Click ‘Next’ to continue to the Guided Assessment.
Self guided questions
The next part of the transaction is to answer the self guided questions. Your answers to these questions will allow a determination to be made as to whether your transaction can be self-assessed.
You will notice blue question mark ( ) and exclamation mark ( ) icons. You can hover over these for additional information as well as access the Office of State Revenue (OSR) website and other documents and forms via the hyperlinks (blue underlined text). If the transaction is eligible for self-assessment, you will be asked to click on the ‘Next’ button to continue to the transaction details screen. Note: This guided assessment applies to businesses that operate in Western Australia only.
Not eligible under the selected transaction type and duty rate
If the transaction is not eligible for self-assessment, you will be given the option to ‘Transfer to OSR’ or ‘Cancel’ the transaction.
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Transfer to the OSR
If you choose to transfer the transaction to the OSR, you will be advised that you will need to enter the transaction details on the following screen. You will need to click on the ‘Next’ button to proceed to the transaction details screen where you will need to enter all the relevant data.
You will be required to confirm the transfer to the OSR for delayed assessment and print the Electronic Lodgment Form.
The transaction will now be visible in your OSR Duties Lodgments transaction list.
If you have elected to pay full duty or transfer the transaction to the OSR, follow the instructions detailed in Point 8 ‘Assessing a New Transaction’ in this guide when entering the transaction details.
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Office of State Revenue Page 46
Transaction details screen
* Denotes mandatory field
Element Description
Tra
ns
acti
on
De
tails
Duty Rate
Displays the rate selected on previous page. However, you can change your selection at this point.
Client Reference
For you to input your own reference for the transaction being assessed.
No Double Duty (NDD) Transactions
Enter the number of NDD transactions to be endorsed. NOTE: you may only complete this field if you are in possession of a transaction that qualifies to be endorsed with No Double Duty, i.e. a Transfer of Land that is in conformity with the Offer & Acceptance.
Duplicates Enter the number of duplicate copies of the dutiable transaction to be endorsed.
Conditional Agreement
Select ‘Yes’ or ‘No’.
This defaults to no. If you select yes, you have one option
General conditional agreement.
Bu
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es
s A
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*Business name and total consideration paid
Enter the ‘Business Name/Type’ and then enter the ‘Total consideration paid (including GST if applicable)’. This is the total contract price for the business.
Type of asset
In the next section enter the dollar value against the different types of business assets listed.
As stock-in-trade, registered vehicles and trade debt are not subject to transfer duty, any amounts you put in these boxes will automatically be deducted from the total value. You’ll see this figure appear in the non-dutiable area.
Please note- intellectual property alone is not dutiable. If you enter intellectual property on its own or with another non-dutiable asset, the transaction will not be subject to duty and you should cancel the transaction. Intellectual property is only dutiable when transferred with other dutiable assets.
If you enter ‘Plant and Equipment’ on its own or with non-dutiable assets, you will be asked to confirm whether they include fixtures or not. If the Plant and Equipment does not contain fixtures the transaction will not be dutiable.
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Element Description
Important:
The total consideration paid figure must equal the total value of any dutiable and non-dutiable assets.
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*Add Sellers/ Transferors Buyers/ Transferees
Click on the ‘Add’ button.
*Indicate the ‘Type’ of party they are (Individual, Company, Government or Association) and then in what capacity they are acting (Trustee, Custodian, Administrator, Executor, Natural Person or None) Type in the name details. Depending on the capacity you select certain fields will become mandatory. These fields will be denoted with an asterisk (*).
Tra
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*Date of Execution
This will default to the date selected in the ‘Transaction Type Selection’ screen but can be changed at this point.
All other fields will be fixed. The dutiable value will be taken from the figure you input in the ‘Total Consideration Paid’ field within the ‘Business Assets’ section.
You can click ‘Calculate’ to see what the duty will be or click ‘Next’ to proceed to the confirmation page. Note: If you have selected the concessional rate of duty, the full duty will be displayed, followed by the concession and then the duty payable.
Confirmation screen
Check the details you have entered. If you wish to amend any of the details click on the ‘Back’ button at the bottom of the screen to return to the transaction details screen.
If all the details are correct, click on the ‘Confirm’ button.
OSR Bundle Receipt Summary
You will receive a notification advising the transaction has successfully been created. A PDF copy of the Bundle Receipt with all the transaction details will open allowing you to save and/or print.
Click ‘OK’ to proceed to ‘Search Transaction’ screen, where the new transaction will be listed.
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Office of State Revenue Page 48
14. ASSESSING AN EASEMENT TRANSACTION
Transaction type selection
The table below sets out the steps to follow.
Element Description
*Date of Execution Enter the ‘Date of Execution’ (DD/MM/YYYY) or select a date by clicking on the calendar icon.
*Dutiable Transaction
Select the relevant dutiable transaction
Acquisition of New Dutiable Property on its Creation, Grant or Issue (s 17) – Grant of Easement
Surrender of Special Dutiable Property (s 18) – Surrender of Easement
*Transaction Type
From the transaction type dropdown select
Grant of Easement or
Surrender of Easement
*Duty Rate The only rate available to select is ‘General’. Click ‘Next’ to continue to the Guided Assessment.
Self guided questions
The next part of the transaction is to answer the self guided questions. Your answers to these will allow a determination to be made as to whether your transaction can be self-assessed.
You will notice blue question mark ( ) and exclamation mark
( ) icons. You can hover over these for additional information as well as access the Office of State Revenue (OSR) website and other documents and forms via the hyperlinks (blue underlined text). If the transaction is eligible for self-assessment, you will be asked to click on the ‘Next’ button to continue to the transaction details screen.
Not eligible under the selected transaction type and duty rate
If the transaction is not eligible for self-assessment under the selected transaction type and duty rate, you will be given the option to ‘Transfer to OSR’ or cancel the transaction.
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Office of State Revenue Page 49
Transfer to the OSR
If you choose to transfer the transaction to the OSR, you will be advised that you will need to enter the transaction details on the following screen. You will need to click on the ‘Next’ button to proceed to the transaction details screen, where you will need to enter all the relevant data.
You will be required to confirm the transfer to the OSR for delayed assessment and print the Electronic Lodgment Form.
The transaction will now be visible in your OSR Duties Lodgments transaction list.
Back to table of contents
Office of State Revenue Page 50
Transaction details screen
* Denotes mandatory field
Element Description T
ran
sac
tio
n D
eta
ils
Duty Rate
Displays the rate selected on previous page and cannot be modified for this transaction.
Client Reference
For you to input your own reference for the transaction being assessed.
No Double Duty (NDD) Transactions
Enter the number of NDD transactions to be endorsed. NOTE: you must only complete this field if you are in possession of a transaction that qualifies to be endorsed with No Double Duty, i.e. a Transfer of Land that is in conformity with the Offer & Acceptance.
Duplicates Enter the number of duplicate copies of the dutiable transaction to be endorsed.
Ten
em
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s
*Tenement Type
You have to enter both ‘Servient’ and ‘Dominant’ tenement types.
There can be no more than one servient tenement. Enter the Volume, Folio Lot Number and Survey Number details under both the servient and dominant tenements. You can add more than one Dominant tenement if required.
Gra
nto
rs/T
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rors
*Add Grantors/ Transferors Grantees/ Transferees
Click on the ‘Add’ button. *For both ‘Grantors/Transferors’ and ’Grantees/Transferees’ details, indicate the ‘Type’ of party they are (Individual, Company, Government or Association) and then in what capacity they are acting (Trustee, Custodian, Administrator, Executor, Natural Person or None) Type in the name details. Depending on the capacity you select certain fields will become mandatory. These fields will be denoted with an asterisk (*). It is now mandatory9 to provide the date of birth for an individual buyer, The ACN for a company buyer and the ABN for a Government Agency.
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*Consideration You will be asked to enter the consideration for this transaction. This will be monetary or non-monetary, depending on how you answered the self-guided questions.
*Date of Execution
This will default to the date selected in the ‘Transaction Type Selection’ screen but can be changed at this point.
Exemption Type
Where the purchaser is an exempt body, select ‘Crown (Section 92)’ from the ‘Exemption Type’ dropdown. The exemption percentage will default to 100% but can be amended.
Once all of the details have been entered click on ‘Next’ to proceed to the confirmation screen.
Confirmation screen
Check the details you have entered. If you wish to amend any of the details click on the ‘Back’ button at the bottom of the screen to return to the transaction details screen. If all the details are correct, click on the ‘Confirm’ button.
OSR Bundle Receipt Summary
You will receive a notification advising the transaction has successfully been created. A PDF copy of the Bundle Receipt with all the transaction details will open allowing you to save and/or print. Click ‘OK’ to proceed to ‘Search Transaction’ screen, where the new transaction will be listed.
9 You can complete the lodgment of the bundle without adding the date of birth or ACN details but you can’t print the
Certificate of Duty until this information is entered.
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15. ASSESSING A DECLARATION OF TRUST
A declaration of trust under section 42(10) of the Duties Act can be requested on existing transactions in certain circumstances. You can do so before or after the Certificate of Duty has been printed. The criteria that must be met in order to assess these transactions are
the dutiable transaction must be an Agreement to Transfer Dutiable Property and the transaction type must be an Offer and Acceptance or Contract for Sale
at least one buyer on the transaction must be a trustee
where there are multiple trusts on the transaction, the declaration of trust can be requested on any of the trusts (please note, multiple trustees on a trust are allowed)
the transaction status of the transaction you are adding the declaration of trust to must be Assessed, Current, Due, Overdue or Lodged
the transaction cannot have a substituted purchasers request before or after the Declaration of Trust and
there needs to be at least one trust that has yet to be declared.
From your Client Profile page click on ‘Search Transactions’.
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From this page you will be able to search for transactions using a number of search criteria
return period
bundle ID
certificate number
date of execution
lodged date
transaction status
assessed by
client reference
certificate of title details
party name
Once you have located the relevant transaction, you can either click on the transaction to highlight it, then click ‘View’ or you can double click on the transaction.
This will take you to the ‘View Transaction’ screen.
You’ll see the ‘Declaration of a Trust (‘section 42(10))’ button, where you can declare the trust or trusts. Click this button to proceed.
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Declaration of a Trust (s 42(10))
The table below sets out the steps to follow.
Element Description
*Trust/s declared Select the check box of the trust/s to be assessed under this declaration of trust.
*Guided question
You will be asked to answer a guided assessment question. If your answer is yes you will be allowed to proceed. If your answer is no, this means the trust cannot be assessed under section 42(10).
Note: if you have more than one trust you will be required to answer the guided question for each trust to be assessed.
*Type of trust that holds the property
If you have answered yes, you will need to select trust type
Discretionary Trust
Superannuation Fund
Unit Trust
Custodian of a Superannuation Fund or
Bare Trust
If you select ‘Custodian Of A Superannuation Fund’ or ‘Bare Trust’ you will be required to enter beneficiary details in the fields provided. Important: make sure you provide all the beneficiaries in the case of a Bare Trust. Note: For bare trusts it is acceptable to enter ‘Bare Trust’ under the trust name field.
*Date of establishment of the trust
You’ll then need to input the ‘Date of the establishment of the trust’. This date must be on or before the date of the contract to be eligible.
* Date of execution of the declaration of trust
Next input the ‘Date of the execution of the declaration of trust’. This date must be on or after the date of the contract to be eligible.
Click ‘Confirm’ and you will be taken back to the ‘View Transaction’ screen. You should now see an additional column ‘(s 42(10)) Declared’ against the ‘Transferees’ with a tick indicating the trust has been declared. There will also be a ‘(s 42(10)) NDDs’ indicator above the ‘Land Details’ with the number of trusts declared.
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When you print the certificate relating to this transaction, you’ll also get no double duty certificates for all trusts you have declared under section 42(10).
You’ll also be able to see that the No Double Duty (NDD) indicator then shows the number of trusts you have declared under section 42(10) and their certificate numbers.
If you have already printed the certificate before making the declaration of trust, you can make the declaration of trust in the same manner as explained above.
Once you have returned to the View Transaction screen at the completion of your assessment you will have the option to ‘Print (s 42(10)) NDD’ certificate.
If you have declared more than one trust, select which transaction or transactions you would like to print the NDD certificate for.
The NDD certificate will display the details of the trust or trusts that have been declared.
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16. TRANSFER TO OFFICE OF STATE REVENUE
Transferring transactions to the Office of State Revenue (OSR) will be completed electronically effective from 28 August 2017. This will result in the transaction being transferred from Online Duties to OSR Duties Lodgment portal. Original transaction records are no longer required to be submitted to OSR.
To be able to use this function, the Authorised User must accept the declaration for the OSR Duties Lodgments portal, which is accessible via the Authenticated Landing page.
To utilise the ‘Transfer to OSR’ function, you must first view the specific transaction using the ‘Search Transaction’ function from the left-hand menu.
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Search using the filters in the top section of the ‘Search Transaction’ screen if required. Highlight the transaction to be transferred and click on the ‘View’ button or double click on the highlighted transaction.
On the ‘View Transaction’ page, select the ‘Transfer to OSR’ option.
If the OSR Duties Lodgments ‘Declaration’ has not been accepted, an error message will appear. The Authorised User will need to accept the declaration before you can proceed.
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On the following screen select the reason for transfer from the drop-down menu, add comments in the space provided and upload copies of
the original transaction
Form FDA41 ‘Transfer Duty Declaration’
the voided Certificates of Duty (if applicable)
the Transfer of Land (if applicable)
the Dutiable Transaction Lodgment form
any other relevant documentation related to the transaction.
Please note that if the reason for the transfer to the OSR is due to a change of agent, we strongly recommend that the original documents are passed to the new agent.
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Now click on the ‘Confirm’ button.
This will generate a Dutiable Transaction Lodgment Form in PDF format to download or print.
Click ‘OK’ once complete to return to your previous screen in Online Duties.
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When viewing the transaction, the status will have updated to ‘Transferred’.
The transaction will now be visible in your OSR Duties Lodgments portal.
Go to your Authenticated Landing page by clicking on the Home button.
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Click on the OSR Duties Lodgments button.
Click on the Search button and locate the relevant transaction.
For detailed instructions on how to use the search function in OSR Duties Lodgments, please refer to the OSR Duties Lodgments Overview Part 3 video available on the Department’s YouTube Channel or the OSR Duties Lodgments Online User Guide available on the State Revenue website.
Please note: when cancelling transactions under S107 or Terminated on Relevant Grounds, if they do not meet the criteria, the option to transfer the transaction to OSR will be provided at that time.
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17. CANCEL TRANSACTIONS
Transferring transactions to the Office of State Revenue (OSR) will be completed electronically effective from 28 August 2017. This will result in the transaction being transferred from Online Duties to OSR Duties Lodgment portal. Original transaction records are no longer required to be submitted to OSR.
Cancel transaction
This function allows you to cancel the selected transaction under section 107 of the Duties Act 2008 (Duties Act) or terminate the transaction on relevant grounds under section 88A of the Duties Act.
Terminate on relevant grounds
Please note that to terminate on relevant grounds, the transaction must be a conditional agreement.
Step 1: View the transaction From your Client Profile page, click on ‘Search Transactions’.
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From this page, you will be able to search for transactions using a number of search criteria
return period
bundle ID
certificate number
date of execution
lodged date
transaction status
who assessed the transaction
client reference
certificate of title details
party name.
Once you have located the relevant transaction, you can either click on the transaction to highlight it and then click ‘View’, or you can double click on the transaction.
This will take you to the ‘View Transaction’ screen.
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Step 2: Click on the ‘Cancel Transaction’ button at the top of the screen to begin the cancellation process.
Step 3: To cancel a transaction under section 88A of the Duties Act, select the ‘Terminated on Relevant Grounds’ radio button and click ‘Next’.
Step 4: Select the condition(s) that have not been met from the list and answer the questions
As a result of this cancelled transaction has there been a subsale transaction?
Has there been or will there be a replacement transaction entered into?
Did the taxpayer obtain exclusive use or control of the property under a terms contract (within the meaning given in the Sale of Land Act 1970), whether or not the dutiable transaction was for any reason not fully carried into effect?
Include supporting comments and click ‘Confirm’.
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Step 5: You will receive a confirmation that the transaction has been terminated. Now print and/or download your ‘Online Duties – Termination Receipt’ and keep with the original documentation for audit purposes.
Step 6: Click ‘OK’ to return to the ‘Search Transactions’ page.
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Cancel under s107
Step 1: View the transaction
From your Client Profile page, click on ‘Search Transactions’.
From this page, you will be able to search for transactions using a number of search criteria
return period
bundle ID
certificate number
date of execution
lodged date
transaction status
who assessed the transaction
client reference
certificate of title details
party name.
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Once you have located the relevant transaction, you can either click on the transaction to highlight it and then click ‘View’, or you can double click on the transaction.
This will take you to the ‘View Transaction’ screen.
Step 2: Click on the ‘Cancel Transaction’ button at the top of the screen to begin the cancellation process.
Step 3: To cancel a transaction under section 107 of the Duties Act, select the ‘Cancelled Transaction (under section 107)’ radio button.
Please note: if the transaction in question has not been assessed as a general conditional agreement, the system will default to ‘Cancelled Transaction (under section 107)’. The option of ‘Terminate on Relevant Grounds’ will be unavailable.
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Step 4: If the transaction has been assessed as a general conditional agreement, you will need to answer the question, ‘Is the transaction not being carried into effect due to a condition of the agreement (as referred to in section 87(2) of the Duties Act 2008) not being fulfilled?’
Click ‘Next’ to continue.
Step 5: If you have answered ‘Yes’, you will receive an information box that will redirect you to the ‘Terminated on Relevant Grounds’ page.
If you have answered ‘No’, you will now be required to answer a set of questions by clicking on the relevant radio buttons. Depending on your answer, further fields may appear.
Take note of the blue question marks next to some questions. When hovered over, these will provide additional information about that particular question.
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Finally, enter the date the transaction became a cancelled transaction. You can manually type the date or click on the calendar icon.
Step 6: Click on the ‘Confirm’ button.
If the transaction does not meet the criteria for a section 107 cancellation, you will be advised and offered the option to transfer the transaction to the Office of State Revenue. If the transaction is not transferred, the transaction will remain assessed in the account until actioned further.
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Step 7: If the transaction meets the criteria, a PDF copy of the cancelled certificate of duty and a cancellation receipt can be downloaded and printed. These should be attached to the original transaction record.
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Step 8: Once downloaded, click ‘OK’ to return to the previous screen. Note the information box confirming that the transaction has been cancelled.
Step 9: Click ‘OK’ to return to the ‘Search Transactions’ page. Next to the certificate number in brackets will now be ‘section 107’ to indicate the transaction has been cancelled under section 107 of the Duties Act. The bundle will have the status of Current as Cancelled Certificate of Duty has been printed.
Please note, if the bundle has already been paid, the transaction cannot be cancelled or transferred to OSR. It will need to be lodged with the Commissioner directly in order to determine if the cancellation and subsequent refund satisfy the exemption criteria.
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Important: You must keep the original contract of sale or the original instrument, the transfer of land if applicable, the voided certificate, cancellation receipt and the completed s107 application form for audit purposes.
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18. UPDATE OPERATIONS
Once a transaction has been assessed in Online Duties, there are a variety of update operations. The table below illustrates the update operations that can be performed depending on the status of the transaction.
Transaction
Status
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Va
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Actio
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d
Asse
ssed
Cu
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nt
Du
e
Ove
rdu
e
Lodged
Re
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ve
d
Ca
nce
lled/
Tra
nsfe
rre
d
Term
ina
ted
Vo
ided
Ce
rtific
ate
Update Operations
Close
Modify
Remove
Transfer to OSR
Cancel Valuation
Cancel Transaction
Print Certificate
Reprint Certificate
Add NDD
Add Duplicate
Void Certificate Reprint
Lodgment Form
Help
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See the ‘Glossary of Terms’ at the back of this handout for an explanation of each Transaction Type.
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Certificates of duty
A Responsible Party who has entered into a Special Tax Return Arrangement with the Commissioner of State Revenue is authorised under section 49 of the Taxation Administration Act 2003 to endorse an instrument to indicate the amount of duty paid on a Dutiable Transaction. The endorsement is in the form of a Certificate of Duty issued through Online Duties. Endorsement of a self-assessed instrument requires the attachment of the printed Certificates of Duty to the instrument that has been self-assessed. The certificate replaces the need to physically endorse or otherwise mark the instrument that has been assessed. The Special Tax Return Arrangement prohibits the Responsible Party from releasing the Certificate of Duty to any person until they have collected the duty payable.
Print certificate
To print a Certificate of Duty and include the transaction in the monthly return for lodgment and payment, click on the ‘Print Certificate’ button.
Reprint certificate
You can reprint a Certificate of Duty where the original certificate is damaged during printing or lost or destroyed. A reprinted Certificate of Duty will have a ‘Reprint’ watermark showing that an original Certificate of Duty has previously been printed for the transaction.
Add a No Double Duty (NDD) transaction
The Add NDD (No Double Duty) function allows a user to request a Certificate of Duty for a transaction that is not chargeable with duty where duty was paid on the agreement for the transfer of dutiable property. For example, a user may request a Certificate of Duty to duty endorse a Transfer of Land that is in conformity with the Offer & Acceptance instrument. When adding NDD in Revenue Online for a transfer of land, you must have the transfer of land in your possession. In addition, the transfer must have been signed by at least one party to the transaction (usually the purchasers) and you must ensure that the names of the purchaser/s on the contract match the names of the transferee/s on the transfer of land. Please note that if you have printed the Certificate of Duty for a contract lodged in Revenue Online, State Revenue cannot duty endorse the transfer of land relating to the contract until the duty in respect of the contract has been paid as part of your monthly return.
Void certificate
This function is only used to void an original Certificate of Duty together with any duplicate and No Double Duty certificates where the original transaction has incorrect details entered or there is a delay in the settlement of the transaction. It is not to be used for cancelling a transaction. Please note that once the certificate is voided, the bundle transaction will revert back to an assessed status and you will be required to print the certificate again in the future, prior to the final print date. Any Certificate of Duty that requires voiding once the current return period has ended and the return paid, must be presented to the Office of State Revenue for reassessment along with the original document assessed under ROL.
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Cancel valuation
This function allows you to cancel any pending EVRs. Upon cancellation, the transaction status will change from ‘Pending valuation’ to ‘Action required’.
Modify
This function allows you to amend any errors to an existing lodgment up until the transaction is due for payment. If a Certificate of Duty has previously been printed for the transaction, it will be voided and a new Certificate of Duty will need to be printed. Any modifications to a transaction after the return period has ended and the return has been paid must be submitted to the Office of State Revenue for reassessment.
Remove
The Remove transaction facility is to be used only for duplicated transactions, where the transaction has been entered by the same responsible party
into Online Duties more than once or
into Online Duties as well as lodged with the Commissioner at the Office of State Revenue.
In order to remove the transaction from Online Duties, you must enter the Bundle ID of the duplicate transaction. All Certificates of Duty relating to the transaction will be voided. You must print these voided certificates and retain a copy for audit purposes.
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19. TRANSACTION PAYMENT TIMEFRAMES The timeframe for the payment of duty is determined by the type of dutiable transaction. Below you will find a list of dutiable transactions and the relevant payment timeframe.
Transaction type When payment is due
Issue of Title Conditional Agreement Subdivision Conditional Agreement
36 months
General Conditional Agreement (in relation to agreements/transfers only)
12 months
Everything else (including business assets that are not conditional or easements)
One month from that date it was entered into ROL
20. LODGE RETURN AND PAY
Return frequency A return period is one (calendar) month.
Due date for payment Full payment is due within 15 days after the end of the return period in which the transactions were endorsed (i.e. between 1st & 15th of the following month).
Form of payment The Responsible Party must pay the monthly return via their nominated CIPA (Customer Initiated Payment Account - a form of direct debit).
Schedule the future lodgment and payment of a monthly return A return period with the status ‘Current’ can be scheduled for payment between the 1st and 15th of the following month. Once a future lodgment and payment has been scheduled, users cannot assess any additional transactions during that month unless they cancel the pending lodgment and payment. Users can cancel a future lodgment and payment at any time before the scheduled date and continue to assess new transactions.
Late payment penalty tax
1. When a user fails to pay a return by the due date, their access to the Online Duties Assessing services will be suspended and they will be unable to assess any transactions.
2. The Authorised person and Administrators will be notified via email and a broadcast message of the overdue payment. Users will have seven days to pay the overdue amount.
3. If the return is still unpaid after the 23rd of the month, penalty tax for late payment will be imposed and disclosed on a Penalty Tax Notice.
4. Users will then have 14 days to pay the overdue return and penalty tax.
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21. GLOSSARY OF TERMS
On
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Responsible Party
The person with whom the Commissioner makes a Special Tax Return Arrangement to use Online Duties.
Authorised Person
A natural person with the legal authority of the Responsible Party to make application, register, accept the Online Duties Terms and Conditions, to add financial institution accounts and to accept the Customer Initiated Payment Service Terms and Conditions. The Authorised Person can appoint up to two Administrators and unlimited General Users on behalf of the Responsible Party for Online Duties.
Administrator
A natural person with the legal authority of the Responsible Party to access security related administration and general user functions. An Administrator can add users and assign user roles, add clients and modify client registration, add financial institution accounts and accept the Customer Initiated Payment Service Terms and Conditions.
General Users
A natural person authorised by the Responsible Party to access Online Duties via the ROL facility. User may be granted the right to perform core business functions, which includes self-assessment of transactions, payment of duty or enquiry access.
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Ro
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Enquiry Enables the user to view the Online Duties system without updating any records.
Assessments Enables the user to assess and endorse transactions.
Payments Enables the user to make payments.
Duties Administrator
Enables the user to perform all general user roles (listed above) and account administration functions including: Maintain Users – add users, modify user details, modify a user’s status, revoke a user and maintain user role Maintain Clients – add clients, modify client registration, modify client status and cancel a client Maintain CIPA – add a CIPA, modify CIPA status, revoke a CIPA
Re
turn
Sta
tus
Current
As transactions are endorsed in a calendar month (the Certificate of Duty printed), they will be stored in that month’s Current return period.
At the end of this period, payment is required for all transactions endorsed in that month (period).
Payment is due by the 15th of the following month and is made via a nominated Financial Institution account. There is no limit to the number of transactions that can be assessed/endorsed in the current return period.
Due At the end of the current period, these transactions will be considered due for payment and the Return Status for the month will be amended to Due, resulting in a new current return period commencing.
Lodged When the Return has been paid via Online Duties, the Return Status will be amended to Lodged.
Overdue
If payment has not been made for the return by the 15th of the Following month, the Return Status is amended to Overdue. You are required to immediately make payment, as suspension of your assessing facilities will result if payment is not made.
(Continued next page)
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Tra
ns
ac
tio
n S
tatu
s
Pending valuation
Transactions with EVRs that have been assessed in ROL but pending valuation from the Land Valuation Services.
Action required
Transactions that require a user action after cancellation of a pending EVR.
Assessed Transactions that have been assessed in ROL but where the Certificate of Duty has yet to be printed.
Current Transactions that have been assessed in ROL and the Certificate of Duty has been printed. These transactions will appear in the Return Summary for the current month and be due for payment by 15th of the next month.
Manual Transactions created under the manual backup system.
Void Transactions that have been voided in Online Duties or by OSR. (NOTE: the option to void transactions in Online Duties is only available to Local Court users).
Terminated Conditional agreement transactions that have been terminated on relevant grounds.
Removed Duplicate transactions that have been removed from ROL.
Transferred Transactions that have been transferred to OSR for cancellation or assessment.
Lodged The duty payable with respect to a transaction has been paid to the Commissioner as part of the monthly return.
Ab
bre
via
tio
ns
ABN
‘Australian Business Number’
A unique identifier issued by the Australian Business Register (ABR) which is operated by the Australian Taxation Office (ATO).
ACN ‘Australian Company Number’
A nine-digit number issued to companies by ASIC as required by the Corporations Act 2001.
EAS
‘Electronic Advice of Sale’ The EAS2 system provides Conveyancers with an Internet application allowing them to submit one request to obtain information for a settlement of land. Entering the EAS2 ID when assessing a new transaction will pre-populate the other details on the screen.
EVR ‘Electronic Valuation Request’
Refer to the Electronic Valuation Request section for more information.
CIPA ‘Customer Initiated Payment Account’
The method of payment for Online Duties and is a form of direct debit.
FHOG ‘First Home Owner Grant’
FHOR ‘First Home Owner Rate’
MBS ‘Manual Backup System’ Under certain circumstances, approval will be given to Responsible Parties to manually endorse transaction records using the MBS
NDD ‘No Double Duty’
OSR ‘Office of State Revenue’
ROL ‘Revenue Online’
PEXA Property Exchange Australia
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22. WANT TO KNOW MORE?
Office of State Revenue YouTube channel
The Office of State Revenue has produced a series of short videos covering the key features of the Online Duties system. These will help users to understand the changes and effectively utilise the new system. The videos can be viewed on our YouTube channel at www.youtube.com/DeptFinanceWA
Online help & FAQs
There are links to online Help and FAQs at the bottom of each page in Revenue Online.
Customer education
The Office of State Revenue holds regular educational sessions to assist customers to better understand their legislative obligations as well as to encourage effective use of our systems and facilities.
Training offered is free and is either via webinar or face-to-face. Face-to-face sessions are held at our premises at QBE House, 200 St Georges Terrace, Perth.
To find out more about our customer education activities or to register your interest in attending an information session, please visit the customer education section of our website at www.wa.gov.au/organisation/department-of-finance/state-revenue-education
Subscribe to the OSR eNewsletter
The Office of State Revenue’s eNewsletter contains information about legislative changes, publications and customer education activities. To ensure that you are kept informed of changes that may affect you subscribe to receive the eNews. To subscribe, please visit the customer education section of our website at www.wa.gov.au/organisation/department-of-finance/state-revenue-education
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Duties Enquiries 08 9262 1100 Online Duties Enquiries 08 9262 1113 1300 368 364 (country callers only) Web Enquiry www.osr.wa.gov.au/OnlineDuties
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 OSR using the details provided above.
Level 3 200 St Georges Terrace PERTH WA 6000 www.osr.wa.gov.au
Office of State Revenue