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To terminate on relevant grounds, the transaction must be a general conditional agreement.

Step 1

View the transaction.  From your Client Profile page, click Search Transactions. Search for the transaction using:

• return period
• bundle ID
• certificate number
• date of execution
• lodged date
• transaction status
• who assessed the transaction
• client reference
• certificate of title details or
• party name.

Once you have located the relevant transaction, either click on the transaction to highlight it then click View, or double-click on the transaction. This will take you to the ‘View Transaction’ screen.

Step 2

Click Cancel Transaction at the top of the screen to begin the cancellation process.

Step 3

Select Terminated on Relevant Grounds and click Next.

If the transaction has not been assessed as a general conditional agreement, the option to â€˜Terminate on Relevant Grounds’ will not be available.

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.

Step 5

You will receive a confirmation that the transaction has been terminated.

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.

If the bundle has already been paid, you must lodge it with the Commissioner directly in order to determine if the cancellation and subsequent refund satisfy the exemption criteria.

Step 1

View the transaction.  From your Client Profile page, click Search Transactions. Search for the transaction using:

• return period
• bundle ID
• certificate number
• date of execution
• lodged date
• transaction status
• who assessed the transaction
• client reference
• certificate of title details or
• party name.

Once you have located the relevant transaction, either click on the transaction to highlight it then click View, or double click on the transaction. This will take you to the ‘View Transaction’ screen.

Step 2

Click Cancel Transaction at the top of the screen to begin the cancellation process.

Step 3

Select Cancel transaction (under section 107) and click Next.

If the transaction has not been assessed as a general conditional agreement, the option to â€˜Terminate on Relevant Grounds’ will not be available.

Step 4

If the transaction has been assessed as a general conditional agreement, 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?’ 

• If you answer â€˜Yes’, you will receive an information box that will redirect you to the ‘Terminated on Relevant Grounds’ page.
• If you answer â€˜No’, you will need to answer a set of questions by clicking on the relevant radio buttons. Depending on your answers, further fields may appear. When you hover over the blue question marks, additional information will be provided about that question.

Step 5

Enter the date the transaction became a cancelled transaction. You can manually type the date or click on the calendar icon.

Step 6

Click Confirm.

If the transaction does not meet the criteria for a section 107 cancellation, you will be offered the option to transfer the transaction to RevenueWA. If the transaction is not transferred, the transaction will remain assessed in the account until actioned further.

Step 7

If the transaction meets the criteria for cancellation, you can download and print a PDF copy of the cancelled certificate of duty and a cancellation receipt. These should be attached to the original transaction record.

Step 8

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 the cancelled certificate has been printed.

You can only remove a transaction if it is a duplicate transaction. This occurs if the transaction the same responsible party has

• entered it into Online Duties more than once or
• entered it into Online Duties and also lodged it with the Commissioner.

To remove the transaction from Online Duties, click on Remove transaction and enter the Bundle ID of the duplicate transaction (the transaction to be removed).

All Certificates of Duty relating to the transaction will be voided. You must print the voided certificates and retain a copy for audit purposes.