Revenue Online Online Duties User Guide 2020 - Government of ...

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Revenue Online Online Duties User Guide 2020 - Government of ...
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.

              (Last updated February 2020)
Revenue Online Online Duties User Guide 2020 - Government of ...
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

      Office of State Revenue                                                                                          Page 2
Revenue Online Online Duties User Guide 2020 - Government of ...
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                       multiple browser support
      assessment service                                streamlined look & feel
     an up-to date and accurate information            ability to schedule the future payment of
      source                                             monthly returns
     the convenience of electronic                     interaction with ELNO (e-conveyancing)
      communication
                                                        notices and receipts in PDF format
     an alternative login using myGovID
                                                        ongoing expansion of the approved
     real-time processing                               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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    Office of State Revenue                                                              Page 3
Revenue Online Online Duties User Guide 2020 - Government of ...
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.

    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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Office of State Revenue                                                              Page 4
Revenue Online Online Duties User Guide 2020 - Government of ...
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.

  Select this option to                                                                                                               Allows users to update
 navigate to the Online                                                                                                                   their details and
    Duties System.                                                                                                                    password at any time
                                                                                                                                        during the session.

OSR Duties Lodgments
is a separate system for                                                                                                               Allows Administrators
transactions that are not                                                                                                             to maintain registration
     eligible for self-                                                                                                               details such as names
      assessment.                                                                                                                         and addresses.

    Allows users to                                                                                                                    Allows Administrators
     maintain the                                                                                                                          to add financial
 association between                                                                                                                     institution account
  their myGovID and                                                                                                                   details to enable CIPA
    ROL account.                                                                                                                      (direct debit) requests,
                                                                                                                                        modify CIPA status,
                                                                                                                                        and revoke existing
                                                                                                                                              CIPA etc.
 Allows Administrators
   to add new users,
  modify user details,
status, or access rights,                                                                                                               Allows users to enter
                                                                        Messages                                                       their ELNO ID number
  and revoke existing
                                                Indicates the number of current revenue-specific messages.                              (required once only).
         users.
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        Office of State Revenue                                                                                                           Page 5
Revenue Online Online Duties User Guide 2020 - Government of ...
Client profile page
           Users can access core duties functions from the Online Duties - Client Profile Page.

        Home                                                                                         Pending Lodgment &
Will return you to the                                                                                  Payment feature
  Revenue Online                                                                                    Allows you to check at a
authenticated landing                                                                                   glance if you have
        page.                                                                                        scheduled payment of
                                                                                                     the current return. See
                                                                                                         page 14 for more
 The range of Online                                                                                  information about this
 Duties functions are                                                                                        feature.
more visible and easily
 accessible from this
        menu.

                                                                                                           My Messages
The Transaction Log                                                                                     There is a broadcast
displays all customer-                                                                                     message box -
initiated transactions.                                                                                  specific messages
                                                                                                        from general Duties
 The Account Enquiry                                                                                        notifications.
   function is used to
search for any financial
transactions processed
 through Online Duties
      and to make
     miscellaneous
       payments.                                                                                          Links to FAQs
                                                                                                       and Help content are
                                                                                                       accessed from here.

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           Office of State Revenue                                                                       Page 6
Revenue Online Online Duties User Guide 2020 - Government of ...
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                           See the ‘Glossary of Terms’ at the
     Authorised Person                             back of this publication for a
     Administrator                                     definition of each role.
     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
                              Enquiry        Assessments           Payments            Administrator
    Operations

    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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Office of State Revenue                                                           Page 7
Revenue Online Online Duties User Guide 2020 - Government of ...
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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Office of State Revenue                                                            Page 8
Revenue Online Online Duties User Guide 2020 - Government of ...
   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.

        For more information on approved transactions that can be endorsed through Online Duties,
                              see the Online Duties Transaction Guidelines.

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Office of State Revenue                                                            Page 9
Revenue Online Online Duties User Guide 2020 - Government of ...
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

      Please note that MBS may NOT be used to endorse related parties and substituted
                                transferees transactions.

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Office of State Revenue                                                      Page 10
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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Office of State Revenue                                                     Page 11
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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Office of State Revenue                                                        Page 12
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’.

        1.

                                                              2.

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Office of State Revenue                                                       Page 13
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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Office of State Revenue                                                     Page 14
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.

                              1.
                                                                        2.
                                     3.

                                                                             4.

Please click ‘Modify Transaction’ to continue to validate the transaction.

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Office of State Revenue                                                            Page 15
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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Office of State Revenue                                                   Page 16
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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Office of State Revenue                                                       Page 17
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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Office of State Revenue                                                         Page 18
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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Office of State Revenue                                                      Page 19
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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Office of State Revenue                                                         Page 20
8.        ASSESSING A NEW TRANSACTION
Transaction type selection screen
* Denotes mandatory field
    Element                    Description
                               Enter the ‘Date of Execution’ (DD/MM/YYYY) or select a date by
    *Date of Execution
                               clicking on the calendar icon.
                               Select the ‘Dutiable Transaction’ from
                                Agreement to Transfer Dutiable Property
    *Dutiable                   Transfer of Dutiable Property
    Transaction                 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
                               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
    *Transaction                Superannuation Fund (s 122) effective 11 July 2016
    Type1                       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
                               Depending on the dutiable transaction and transaction type selected
                               you will have the option to choose from
                                Residential Rate
                                General Rate
    *Duty Rate                  FHOR Vacant Land
                                FHOR Package Deals/Home and Land Package
                                FHOR Established Homes
                                Concessional Rate (s 147)
                                Nominal Duty effective 11 July 2016
                               The ‘Guided Assessment’ will need to be completed if you have
                               selected any of the transactions listed below
                                Superannuation Fund (s 122)
    Guided                      Vesting of Discretionary Trust (s 115)
    Assessment2                 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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Office of State Revenue                                                                                  Page 21
Transaction details screen
* Denotes mandatory field
                        Element          Description
                                         Displays the rate selected on previous page, but can be modified on
                        Duty Rate
                                         this screen.

                                         Allows you to retrieve data that you have previously entered into the
                                         Electronic Advice of Sale system. Prior to using this facility, you
                        EAS Job
                                         must provide your EAS2 Agent ID to the Office of State Revenue.
                        Identity
                                         Conveyancers and settlement agents can subscribe to the EAS2
                                         service at www.landgate.com.au
                                         Select ‘Yes’ or ‘No’.

                        Conditional      The three types of conditional agreement are
                        Agreement         General conditional agreement;
                                          Issue of Title conditional agreement;
                                         Subdivisional (en globo) conditional agreement.
                        Client           For you to input your own reference for the transaction being
                        Reference        assessed.
  Transaction Details

                                         Enter the number of NDD transactions to be endorsed.
                        No Double
                        Duty (NDD)       NOTE: you must only complete this field if you are in possession of
                        Transactions     a transaction that qualifies to be endorsed with NDD, i.e. a Transfer
                                         of Land that is in conformity with the Offer & Acceptance.

                                         Enter the number of duplicate copies of the dutiable transaction to
                        Duplicates
                                         be endorsed.

                                         If you have selected the First Home Owner Rate (FHOR) of duty,
                        *FHOG UIN        you must enter the FHOG UIN.
                        (First Home
                        Owner Grant      NOTE: The FHOG UIN can only be used once. The Online Duties
                        – Unique         facility will not allow you to assess/reassess a transaction where you
                        Identification   have previously voided or cancelled the transaction and are
                        Number)          attempting to reuse the same FHOG UIN. These transactions are
                                         required to be lodged with the Office of State Revenue.
                                         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
  Land Details

                                          Residential – For Renting Or Other
                        *Land Usage       Residential – Vacant Land
                        Description       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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Office of State Revenue                                                                            Page 22
Will at least
                                            Select ‘Yes’ or ‘No’.
                      one Buyer
                      use this              The principal place of residence indicator has been added to the
                      property as           form. This is defaulted to ‘No’ and should be set to ‘Yes’ if the
                      their principal       property is to be used as the principal place of residence by the
                      place of              transferee/s.
                      residence?

                      Is this               Select ‘Yes’ or ‘No’.
                      residential
                      Land within           If you have selected the ‘Residential’ rate of duty, you need to
                                            answer ‘YES’ to this question to receive the concessional rate of
    Land Details

                      the meaning
                      of s147D?             duty.
                      *New
                      Subdivision           Select ‘Yes’ or ‘No’.
                      without Cert.
                      of Title
                                            If you select ‘YES’, enter the description of the New Land Details
                                            (e.g. Lot 298 Futurama Road, Newtown WA 6999).
                      New Land              NOTE: Once the Certificate of Title is issued, you will then be
                      Details               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.

                                            If you select ‘NO’, proceed to enter the Volume Number, Folio
                      Land Title
                                            Number, Certificate of Title portion, Lot Number, Survey Type and
                      Information
                                            Survey Number.

                                            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
    Party Details

                                            For an individual and company you will then need to indicate
                      *Add a party          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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Office of State Revenue                                                                                                Page 23
Element             Description
                          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
      Tenancy             required.
      Type and
      Share
      Fraction

                          Check the box if the transaction is a shared equity transaction with
                          the Housing Authority. Checking this box will automatically list
      Housing             Housing Authority as a buyer.
      Authority
      Shared Equity Online Duties can now process First Home Owner shared equity
                    transactions with the Housing Authority where 100% of the shares
                    are acquired.
                          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
      *Are the            information on related parties’ transaction, please see
      Buyer and           Commissioner’s Practice TAA 30 ‘Valuation of Land for Duties
      Seller              Purposes’.
      Related?
                          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.
                          If you have selected the FHOR of duty, an additional box will appear
                          requiring you to enter FHOG applicant details.
      FHOG                It is mandatory to enter each applicant’s date of birth for verification
      Applicant           of FHOG approval.
      Names
                          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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Office of State Revenue                                                             Page 24
Element     Description
                     *Dutiable
                                 Enter the ’Dutiable Value’ of the transaction
                     Value
  Transfer Details

                     *Date of    This will default to the date selected in the ‘Transaction Type
                     Execution   Selection’ screen but can be changed at this point.

                                 If applicable, select from the following exemption types
                     Exemption
                                  Crown (section 92)
                     Type
                                  Transfer between spouses (section 97)
                     Percent     For transactions under section 92, enter the exemption percentage.

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Office of State Revenue                                                                     Page 25
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
                          Enter the amount of consideration paid.
 paid

                          This is a mandatory field and will only be displayed if the
                          ‘Consideration Paid’ is a nil amount.
 Non-monetary
                          If the consideration paid is nil, the user will need to indicate the
 consideration
                          reason by choosing between two options
                           Desire to Make a Gift
                           Natural Love and Affection.

 *Total percentage
 (%) interest of          Enter the percentage (%) interest of property to be transferred to the
 property                 buyer / transferee.
 transferred
 *Has a licensed
 valuation been           Select ‘Yes’ or ‘No’.
 provided?

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Office of State Revenue                                                           Page 26
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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Office of State Revenue                                                         Page 27
Licensed valuation details
* Denotes mandatory field
 Element                  Description
                          Upload the scanned copy of the licensed valuation certificate.
 *Upload a
 scanned copy of
                          Maximum file size is 5MB.
 the licensed
                          Supported file types: DOC, DOCX, GIF, JPEG, JPG, PDF, TXT,
 valuation
                          XLS, XLSX.
                          Enter the ‘Licensed Valuation’ amount.

 *Licensed                Note: The licensed valuation will not be accepted if the licensed
 valuation                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.
                          Enter the ‘Date of Licensed Valuation’ (DD/MM/YYYY) or select a
                          date by clicking on the calendar icon.
 *Date of Licensed
                          Note: The licensed valuation will not be accepted if the date of
 Valuation
                          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               Select ‘Yes’ or ‘No’.
 improvements
 been made to the         Note: The licensed valuation will not be accepted if improvements
 property since the       have been made to the property since the valuation was made. You
 valuation was            will need to provide details to facilitate the submission of an EVR to
 made                     Landgate Valuation Services.

 Upload any other         Maximum file size for each attachment is 5MB.
 supporting               Supported file types: DOC, DOCX, GIF, JPEG, JPG, PDF, TXT,
 document(s)              XLS, XLSX.

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Office of State Revenue                                                           Page 28
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
                               Use the drop-down list to select between two options
                                 City, Town and Suburban Property
                                 Country Property.
    *EVR Type4
                               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           Maximum file size for each attachment is 5MB.
    supporting                 Supported file types: DOC, DOCX, GIF, JPEG, JPG, PDF, TXT,
    documents                  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 29
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 30
Duties Request (Transaction involving Substituted Transferees) screen
* Denotes mandatory field
    Section A: Original Purchaser(s) on the Agreement to Transfer
    Element             Description
                        This section displays the tenancy type and share fraction of all
    % acquired
                        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
                          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.
    *New Substituted
    Transferees’
                               You will also need to indicate whether the new transferee is a
    details5
                               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

                               Use the drop-down list to select the relevant relationship.
    *Relationship to
                               Note: if ‘Other – relationship is not listed’ is selected, the transaction
    Original Purchaser
                               will be assessed as a subsale transaction and further duty will be
                               applied.

                               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
    *Electronic
                               purchaser(s) and the transferee(s) for all instances whereby the
    Declaration
                               qualifying relationship criteria has been met.

                               Important: The form must be retained for audit purposes.

     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.

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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Office of State Revenue                                                                                  Page 31
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 
    Relationship to Original                   Individual     Company        Trustee     Administrator      Executor
    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.
Office of State Revenue                                                                            Page 32
Table 2: Available options when the original purchaser is a company.

                Table 2: Original Purchaser  Name Type: COMPANY
 Substituted Transferee 
 Relationship to                  Individual   Company   Trustee   Administrator     Executor
 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 
 Relationship to                  Individual   Company   Trustee   Administrator     Executor
 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 33
11.              ASSESSING A SUPERANNUATION FUND TRANSACTION
Transaction type selection
The table below sets out the steps to follow.
 Element             Description
 *Date of            Enter the ’Date of Execution’ (DD/MM/YYYY) or select a date by
 Execution           clicking on the calendar icon.
                     Select the relevant ‘Dutiable Transaction’
 *Dutiable
                      Agreement to Transfer Dutiable Property
 Transaction
                      Transfer of Dutiable Property
 *Transaction        From the ‘Transaction Type’ dropdown select
 Type                 Superannuation Fund (s 122)
                     The only rate available to select is ‘Nominal’.
 *Duty Rate
                     Click ‘Next’ to continue to the Guided Assessment.
                     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 (     )
 Self guided         icons. You can hover over these for additional information as well as
 questions           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.
                     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
 Not eligible        Duty’, ‘Transfer to OSR’ or ’Cancel’ the transaction.
 under the
 selected
 transaction type
 and duty rate

                     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.
 Pay full duty
                     Click ’Next’ to proceed to the transaction details screen where you will
                     need to enter all the relevant data.

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Office of State Revenue                                                          Page 34
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.

 Transfer to the
 OSR

                     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 35
Transaction details screen
* Denotes mandatory field
                        Element         Description
                                        Displays the rate selected on previous page and cannot be modified
                        Duty Rate
                                        for this transaction.

                                        Allows you to retrieve data that you have previously entered into the
                                        Electronic Advice of Sale system. Prior to using this facility, you must
                        EAS Job
                                        provide your EAS2 Agent ID to the OSR.
                        Identity
                                        Conveyancers and settlement agents can subscribe to the EAS2
                                        service at www.landgate.com.au
                        Client       For you to input your own reference for the transaction being
                        Reference    assessed.
                                     Enter the number of ‘NDD’ transactions to be endorsed.
  Transaction Details

                        No Double
                                     NOTE: you must only complete this field if you are in possession of a
                        Duty (NDD)
                                     transaction that qualifies to be endorsed with NDD, i.e. a Transfer of
                        Transactions
                                     Land that is in conformity with the Offer & Acceptance.
                                     Enter the number of duplicate copies of the dutiable transaction to be
                        Duplicates
                                     endorsed.
                                        Select ‘Yes’ or ‘No’.

                        Conditional     If you select yes, the three types of conditional agreement are
                        Agreement        General conditional agreement
                                         Issue of Title conditional agreement
                                         Subdivisional (en globo) conditional agreement.
                                        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
                        *Land Use        Commercial – Industrial
                        Description      Commercial – Rural
                                         Commercial – Vacant Land Comm/Ind
  Land Details

                                         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
                                        Select ‘Yes’ or ‘No’.
                        property as
                        their           This is defaulted to ‘No’ and should be set to ‘Yes’ if the property is to
                        principal       be used as the principal place of residence by the transferee/s.
                        place of
                        residence?

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Office of State Revenue                                                                             Page 36
Element                                                     Description
                                          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
    Land Details

                                          Survey Number.
                      New
                      Subdivision
                                    If you select ‘Yes’ you will need to enter the new land details.
                      without Cert.
                                    (e.g. Lot 298 Futurama Road, Newtown WA 6999)
                      of Title?
                                    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.

                                          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
                      *Add                are acting (Trustee, Custodian, Administrator, Executor, Natural
                      Sellers/            Person or None)
                      Transferors         Type in the name details.
                      Buyers/             Depending on the capacity you select, certain fields will become
                      Transferees         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.

                                          Both the seller and buyer details boxes contain columns displaying
                                          ‘Tenancy Type’ and ‘Share Fraction’. It is compulsory to complete
    Party Details

                                          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.
                      Tenancy
                      Type and
                      Share
                      Fraction

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 37
Element                                   Description
                                    You will be asked to enter the consideration for this transaction.
                     *Consideration This will be monetary or non-monetary, depending on how you
                                    answered the self-guided questions.
                     Total
                                     You will need to enter the percentage of the property being
                     percentage
                                     transferred to the superannuation fund (1%-100%).
                     interest of
                                     There is a calculator available to convert fractions to percentages if
                     property
                                     required.
                     transferred
                     *Date of        This will default to the date selected in the ‘Transaction Type
  Transfer Details

                     Execution       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.

                                     Check the details you have entered. If you wish to amend any of
                     Confirmation    the details click on the ‘Back’ button at the bottom of the screen to
                     screen          return to the transaction details screen.
                                     If all the details are correct, click on the ‘Confirm’ button.

                                     You will receive a notification advising the transaction has
                                     successfully been created.
                     OSR Bundle
                                     A PDF copy of the OSR Bundle Receipt with all the transaction
                     Receipt
                                     details will open allowing you to save and/or print.
                     Summary
                                     Click ‘OK’ to proceed to ‘Search Transaction’ screen where the new
                                     transaction will be listed.

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Office of State Revenue                                                                      Page 38
12.            ASSESSING A VESTING OF A DISCRETIONARY TRUST
Transaction type selection
The table below sets out the steps to follow.
 Element             Description
 *Date of            Enter the ‘Date of Execution’ (DD/MM/YYYY) or select a date by
 Execution           clicking on the calendar icon.
                     Select the relevant ’Dutiable Transaction’
 *Dutiable
                      Agreement to Transfer Dutiable Property
 Transaction
                      Transfer of Dutiable Property
 *Transaction        From the ‘Transaction Type’ dropdown select
 Type                 Vesting of Discretionary Trust (s 115)
                     The only rate available to select is ‘Nominal’.
 *Duty Rate
                     Click ‘Next’ to continue to the Guided Assessment.
                     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 (       )
 Self guided         icons. You can hover over these for additional information as well as
 questions           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.
                     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
 Not eligible        Duty’, ‘Transfer to OSR’ or ‘Cancel’ the transaction.
 under the
 selected
 transaction type
 and duty rate

                     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
 Pay full duty       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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Office of State Revenue                                                          Page 39
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.

 Transfer to the
 OSR

                     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 40
Transaction details screen
* Denotes mandatory field
                        Element           Description
                                          Displays the rate selected on previous page and cannot be modified
                        Duty Rate
                                          for this transaction.

                                          Allows you to retrieve data that you have previously entered into the
                                          Electronic Advice of Sale system. Prior to using this facility, you
                        EAS Job
                                          must provide your EAS2 Agent ID to the OSR.
                        Identity
                                          Conveyancers and settlement agents can subscribe to the EAS2
                                          service at www.landgate.com.au
                        Client            For you to input your own reference for the transaction being
                        Reference         assessed.
  Transaction Details

                                          Enter the number of NDD transactions to be endorsed.
                        No Double
                                          NOTE: you must only complete this field if you are in possession of
                        Duty (NDD)
                                          a transaction that qualifies to be endorsed with NDD, i.e. a Transfer
                        Transactions
                                          of Land that is in conformity with the Offer & Acceptance.
                                          Enter the number of duplicate copies of the dutiable transaction to
                        Duplicates
                                          be endorsed.
                                          Select Yes or No.

                        Conditional       If you select yes, the three types of conditional agreement are
                        Agreement          General conditional agreement
                                           Issue of title conditional agreement
                                           Subdivisional (en globo) conditional agreement.
                                          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
                        *Land Use          Commercial – Industrial
                        Description        Commercial – Rural
                                           Commercial – Vacant Land Comm/Ind
  Land Details

                                           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          Select ‘Yes’ or ‘No’.
                        property as
                                          This defaults to ‘No’ and should be set to ‘Yes’ if the property is to
                        their principal
                                          be used as the principal place of residence by the transferee/s.
                        place of
                        residence?

                                                                                             Back to table of contents

Office of State Revenue                                                                            Page 41
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