Online Duties FAQs: Details to be entered

Answers to your questions about which details to enter into Online Duties.

What details do I enter for the buyers/transferees?

You must enter the following details:

  • date of birth
  • ACN for companies and trustee companies
  • acting capacity (if known)
  • tenancy type and share fraction (system default - tenants in common, equal shares)

and indicate whether the buyer is a foreign person.

What details do I enter for the sellers/transferors?

You must enter the following details:

  • date of birth
  • acting capacity (if known)
  • tenancy type and share fraction (system default - tenants in common, equal shares)

The ACN is optional for companies and trustee companies and should only be entered if it is stated in the contract for sale. 

.

What details do I enter if the parties only have one name?

You must enter the party’s name into the Family Name field if the party has only one name. The Family Name is a mandatory field when entering an individual’s name.

What names should be displayed on the Certificate of Duty?

You must enter the transaction information as it appears on the dutiable instrument (i.e. contract for sale).

The name of the purchaser on the contract of sale should be the same as name of the transferee on the transfer of land registered with Landgate. If the names are different, transfer the transaction to RevenueWA.

Deceased estates and survivorship transfers

The Certificate of Duty should only represent what is in the transfer of land form. Landgate will not accept a transfer of land form for a deceased person without first having an ‘application for personal representative’ or an ‘application for survivorship’.

What if the bank has organised for the property to be sold?

The Certificate of Duty should show the full name(s) of the seller(s)/transferor(s) as it appears on the transfer of land form.

Why do I have to declare trustee information before adding a party name?

You must enter the transaction information as it appears on the dutiable instrument, including if a contract for sale notes that a party is acting as trustee of a trust. This information is also required to support whether a taxpayer is eligible for certain duties concessions. This is not displayed on the NDD Certificate of Duty submitted to Landgate.

What if there is a declaration of trust?

For a declaration of trust to be issued with a No Double Duty Certificate of Duty, it must be added to an existing transaction lodged/assessed in online duties in which at least one of the buyers/transferees is a trustee and the transaction type is either a contract for sale or offer & acceptance.

The following information must be provided:

  1. Name of the purchaser acquiring the interest in the property as trustee for the trust/beneficiary(s).
    NDD will apply if the declaration of trust identifies the same trust relationship as the duty endorsed agreement.
  2. Type of trust that holds the property.
  3. Date of establishment of the trust.
    NDD or nominal duty will apply if the trust is in existence at the date of execution of the duty endorsed agreement.
  4. Date of execution of the declaration of trust.
    A declaration of trust dated prior to the date of execution of the agreement is not dutiable.
  5. If a custodian or bare trustee is the legal owner of the property, provide the name of the beneficiary (trust).
    For example, A as custodian for B as trustee for C Superannuation Fund).

What if there's a change of settlement agent?

The settlement agent who originally assessed the transaction must transfer the original transaction to us using the ‘Transfer to Duties Lodgment’ function and selecting 'Change of agent'. The following documents should be uploaded as part of the transfer process:

  • the original dutiable transaction
  • the voided Certificates of Duty (if applicable)
  • the transfer of land (if applicable)
  • the dutiable transaction lodgment form and
  • any other relevant documents related to the transaction
Last updated:
Was this page useful?