Revenue Online Online Duties Quick User Guide
Contents
1. Revenue Online Online Duties Quick User Guide July 2015 Table of Contents 10 11 12 13 INTRODUCTION a ACCESSING REVENUE ONLINE cba iau a es sonus 4 NAVIGATION sees tees saenneas sere easpaceetasssnee sacs secesorsscarteceecusemceacasnecest 5 USER ROLES amp PERMISSIONS tear spe 7 APPROVED TRANSACTIONS 8 ELECTRONIC VALUATION REQUEST ee 9 ASSESSING A NEW TRANSACTION nennen nennen nnn 10 ASSESSING TRANSACTIONS INVOLVING RELATED PARTIES 14 ASSESSING TRANSACTIONS INVOLVING SUBSTITUTED TRANSFEREES 18 UPDATE OPERATIONS tuse ess uS rede cus uota v exsicce ceca rede 22 LODGE HETUHN AND 25 MANUAL BACKUP SYSTEM Poe pecie eei ee 25 Celi Ser 26 Office of State Revenue Page 2 1 INTRODUCTION Online Duties What s new Online Duties is an electronic lodgment and self assessments system2. 2003 WA Office of State Revenue 4 3 Authenticated landing Upon your successful login you will see the new authenticated landing page as shown below You can access the various account administration functions from this page Online Duties Select this option to navigate to the Online Duties System Maintain AUSkey Allows users to maintain the association between their AUSkey and their ROL account Maintain Device Credentials This function is for payroll tax customers only Maintain Users Allows Administrators to add new users modify user details status or access rights and revoke existing users Office of State Revenue E m Government of Western Australia Department of Finance My Details Change Password Logol Welcome REDS1 AUTH Logged On 2 01 PM Jun 16 2015 Select Revenue Type Pay roll Tax D Selectthe relevant option above to navigate to the required Online System Online Duties Account Administration Maintain AUSkey Maintain Device Credentials Maintain Users Maintain Clients Maintain CIPA Maintain PEXA ID As an ROL Administrator you are able to complete a number of administrative functions using the above options You also have a responsibility to notify the Office of State Revenue of any change to your registration details including Changes to your Business Name and or Address Payme
3. a person who holds a licence under the Land Valuers Licensing Act 1978 Where the valuation was conducted for other than duties purposes e g ascertaining the unencumbered value of the property for security or lending purposes you must obtain written authorisation allowing the Commissioner to rely upon the valuation for the purpose of assessing duties Licensed Valuation Details Upload a scanned copy of the licensed valuation Browse Remove File Licensed Valuation Date of Licensed Valuation 2 Have any improvements been made to the property since the valuation was made Yes Upload any other supporting document s Browse Reset File Name File Extension File Size No files uploaded Cancel Back Next Office of State Revenue Page 15 Licensed Valuation Details Denotes mandatory field Element Description gt 1 O Upload the scanned copy of the licensed valuation certificate Upload a scanned copy of the Maximum file size is licensed valuation Supported file types DOC DOCX GIF JPEG JPG PDF TXT XLS XLSX Enter the 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 Licensed valuation Enter the date of licensed valuation DD MM Y Y YY or select a date by clicki
4. 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 http www osr wa gov au customereducation Office of State Revenue Plaza Level Enquiries 200 St Georges Terrace 08 9262 1113 PERTH WA 6000 1300 368 364 country callers only Office Hours 8 00 am 5 00 pm Monday to Friday Fax 08 9226 0841 WWW OSr Wa gov au 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
5. 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 Transactions created under the manual backup system 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 Conditional agreement transactions that have been terminated on relevant grounds Duplicate transactions that have been removed from ROL Transactions that have been transferred to OSR for cancellation or assessment The Duty payable with respect to a transaction has been paid to the Commissioner as part of the monthly return Australian Company Number A nine digit number issued to companies by ASIC as required by the Corporations Act 2001 Electronic Advice of Sales The EAS system provides Conveyancers with an Internet application allowing them to submit one request to obtain information for a settlement of land Entering the EAS ID when assessing a new transaction will pre populate the other details on the screen Electronic Valuation Request Refer to the Electronic Valuation Request section for more information Customer Initiated Payment Account This is the method of payment for Online Duties and is a form of direct debit First Home Owner Grant First Home Owner Rate Manual Ba
6. nominated persons can authorise Customer Initiate Payment Requests CIPA which is a form of direct debit e A detailed history of every transaction is kept in one place for audit purposes e Certificates issued include a history of related transactions e Multi tiered access allows the Authorised Person or Administrator s to assign specific user roles and permissions to other staff Office of State Revenue Page 3 2 ACCESSING REVENUE ONLINE 1 Government of Western Australia 1 Department of Finance Welcome to Revenue Online or plop Managing your Western Australian tax obligations online Login Clear Help Forgotten your Password Or you may login using your Single Sign On credential Login via AUSkey Registration Apply to register for Payroll Online Duties Online Insurance Notifications 02 Apr 2014 Clients are reminded that it is good practice to change your password periodically You can do this by logging into your ROL account and Clicking on the Change Password link located on the top right hand corner of the homepage All contents Copyright Government of Western Australia rights reserved OSR Home Calculators System Requirements FAQ s Help Contact Us Disclaimer Copyright To log in to your Revenue Online Duties account e to Revenue Online homepage hitps rol osr wa gov au Rolng faces Home e Enter your current Revenue Online ROL username and password Clic
7. of State Revenue Page 22 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 c
8. that provides an easy flexible and more expansion of the approved transactions list effective way for you to do business with M Alternative login using AUSkey the Office of State Revenue Real time processing Online Duties will assist you by providing Multiple browser support e an alternative lodgment and Streamlined look amp feel assessment service Spubdo date and aecuraic Ability to schedule the future payment of monthly returns information source and e the convenience of electronic Interaction NM PERA e communication conveyancing Notices and receipts in PDF format What are the benefits of using Online Duties Increased efficiency e Payment of duty at settlement subject to the terms and conditions contained in the opecial Tax Return Arrangement In house processing reduces turnaround time for assessments e links to Landgate for Electronic Advice of Sales EAS2 e Elimination of possible mismatch between return and payment Administrative costs are reduced e No need to send staff to the Office of State Revenue OSR e No need to write individual cheques for each document e Postage and courier costs are eliminated e Phone calls to query progress of transactions are reduced e herisks of postage delays and manual processing errors can be avoided e No upfront or ongoing costs Client control e Ability to maintain client contact details and address information e Only
9. unit trust scheme and is related to each of the other unit holders within the meaning of section 43 of the Duties Act 2008 Substituted person is the sole emer holder of the trust Office of State Revenue Page 21 10 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 Bundle ID 151693572 Dutiable Transaction AGREEMENT TO TRANSFER DUTIABLE PROPERTY Transaction Type OFFER AND ACCEPTANCE Duty Rate RESIDENTIAL RATE Conditional Agreement Type GENERAL CONDITIONAL AGREEMENTS Return Period June 2015 Lodged Date 18 06 2015 Date of Execution 01 05 2015 Transaction Status Current AssessedBy REDS1 AUTH Duty Assessed Exemption Total Duty 29 740 50 50 00 29 740 50 Penalty Tax Total 0 00 29 740 50 Transaction Status gt Update Operations Reprint Lodgment Form Pending Valuation Action Required Due O a 0 OF ER 188 sist LLISEL LLLIS v EN EN EN px EN NN NN Ed EA v v lt 1 lt lt lt S DE E SS LLLISELLLLL ESSE SISL LL I dls O p O See the Glossary of Terms at the back of this handout for an explanation of each Transaction Type Office
10. Duty Calculator v lt Office of State Revenue Page 7 5 APPROVED TRANSACTIONS LIST Expansion of the approved transactions list The list of transactions that can be endorsed through Online Duties has been expanded to e Related parties transaction partly Transactions for Related Parties can be entered in Online Duties provided that hey 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 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 The report specifies that it may be used for duties purposes or a letter from the valuer confirms that it may be used for duties purposes 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 e Transfer to substituted transferees partly Section 42 of the Duties Act 2008 Duties Act provides relief in certain circumstances
11. ain CIPA add a CIPA modify CIPA status revoke a CIPA 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 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 When the Return has been paid via Online Duties the Return otatus will be amended to Lodged 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 Office of State Revenue Page 26 Transactions with EVRs that have been assessed in ROL but pending valuation from the Land Valuation Services Transactions that require a user action after cancellation of a pending Transactions that have been assessed in ROL but where the Certificate of Duty has yet to be printed Transactions that have been assessed
12. al s147 Please note that the options available under Dutiable Transaction and Transaction have been locked so that only approved combinations are possible Office of State Revenue Page 10 Transaction details screen Denotes mandatory field Element Description gt 0 0 0 0 0 Transaction Details a jmd c per Q aq p c dum E Duty Rate EAS Job Identity Duplicates Conditional Agreement Land Usage Code Will at least one Buyer use this property as their principal place of residence Is this residential Land within the meaning of s147D Displays the rate selected on previous page but can be modified on 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 must provide your EAS Agent ID to the Office of State Revenue Conveyancers and settlement agents can subscribe to the EAS service at http www landgate com au Enter the number of duplicates to be endorsed Select Yes or No The three types of conditional agreement are e General conditional agreement e Issue of Title conditional agreement e Subdivisional en globo conditional agreement 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 e Res
13. ared equity transactions with the Housing Authority oelect 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 Are the activities and land ownership For more information on related parties Buyer and transaction please refer to Commissioner s Practice TAA 30 Seller Where the Sellers and Buyers specified in the transaction are related the Related 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 First Home Owner Rate 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 of FHOG Applicant approval Names If the applicant at anytime had a different surname e g previously been married the details of the former surname must be entered Dutiable Value Enter the dutiable value of the transaction Date of This will default to the date selected in the Transaction Type Selection Execution screen but can be changed at this point If applicable select from the following exemption types Crown section 92 Transfer between spouses section 97 For transactions under section 92 en
14. 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 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 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 Enables the user to view the Online Duties system without updating any records Enables the user to assess and endorse transactions Enables the user to make payments 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 Maint
15. ckup System Under certain circumstances approval will be given to Responsible Parties to manually endorse transaction records using the Manual Backup System No Double Duty Office of State Revenue Revenue Online Property Exchange Australia Office of State Revenue Page 27 WANT TO KNOW MORE Online Duties instructional videos 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 the following address www youtube com DeptFinanceWA Online help amp FAQs There are links to online Help and FAQs at the bottom of each page in Revenue Online OSR Home Calculators System Requirements FAQ s Help Contact Us Disclaimer Copyright 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 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 http Awww osr wa gov au Ccustomereducation Subscribe to the OSR
16. count Enquiry function is used to search for any financial transactions processed through Online Duties and to make miscellaneous payments Office of State Revenue Department of Finance oh Government of Western Australia PE Revenue Online Home Online Duties New Transaction Return Summary Search Transactions Lodge Return and Pay Notices Current Notices Historical Manual Backup Generate Regenerate My Messages Export Current No data to display Account Information Transaction Log Account Enquiry OSR Duties Assessment Notices Miscellaneous FHOG UIN Enquiry All contents Copyright Government of Western Australia rights reserved Welcome REDS1 AUTH Logged On 9 04 AM Jun 26 2015 Web Enquiry Form My Details Change Password Logout Pending Lodgment amp 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 Client 3098400 REDS1 AUTH LEGAL REDS1 AUTH TRADE Miscellaneous Duties Western Australia Online Duties Client Profile Duty Balance 17 765 00 This balance excludes any Lodgment Payment transactions currently awaiting processing You have 1 pending Lodgment and Payment Cancel Pending Lodgment and Payment Priority Created On Client Message My Messages There is a broadcast message box specific messages from general Duties
17. ection A Original Purchaser s on the Agreement to Transfer Description Description 1 1 1 1 0 o This section displays the tenancy type and share fraction of all original 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 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 New Substituted Transferees details Please note that trustee declaration date of birth for an individual buyer and ACN for a company buyer are now mandatory 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 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 purchaser s and the transferee s for all instances w
18. es 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 2 You can complete the lodgment of the bundle without adding the date of birth details but you can t print the Certificate of Duty until this information is entered Office of State Revenue Page 12 Element Description 1 10 0 0 O Seller Transferor details Add Modify Delete Name Type Name Date of Birth Company ACN Administrator s Executor s Tenancy Type Share Fraction Individual SMITH ANN Sole Proprietor 1 1 Modify Shares Add Joint Tenants Reset Tenancy Buyer Transferee details Housing Authority Shared Equity Add Modify Delete Name Type Name Date of Birth Company ACN Administrator s Executor s nancy Share Fraction Individual TAYLOR MARK 5 06 1980 i Individual 7 09 1985 Modify Shares oint Tenants Check the box if the transaction is a shared equity transaction with the Housing Housing Authority Checking this box will automatically list Housing Authority Authority as a buyer Equity Online Duties can now process First Home Owner sh
19. eturn period has ended and the return paid must be presented to the Office of State Revenue for re assessment along with the original document assessed under ROL Office of State Revenue Page 23 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 re assessment Remove The Remove transaction facility is to be used only for duplicated transactions where the transaction has been entered by the same responsible party e Into Online Duties more than once or e 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 Transfer to OSR This function allows you to transfer the selected transaction to the Office of Sta
20. ffice of State Revenue Page 8 6 ELECTRONIC VALUATION REQUEST EVR With the expansion of the approved transactions list a facility has been provided to allow parties 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 e Country Property EVR is only available for e Transactions involving related parties e 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 and the Commissioner receives written advice confirming that no improvements have been
21. fies to be endorsed with No Double Duty i e a Transfer of Land that is in conformity with the Offer amp Acceptance If you have selected the First Home Owner Rate 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 otate Revenue Select Yes or No 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 If you select NO proceed to enter the Volume Number Folio Number Certificate of Title portion Lot Number Survey Type and Survey Number A pop up box will appear where you can enter party details both seller and buyer details you will need to indicate whether they are acting as a trustee or not Then choose the applicable name type from the following types Administrator Company Executor or Individual Type in the name details It is now mandatory to provide the date of birth for an individual buyer and ACN for a company buyer Both the seller and buyer details box
22. 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 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 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 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 Transactions involving related parties remains prohibited from assessing by local court officers clerks of courts For more information on approved transactions that can be endorsed through Online Duties see the Online Duties Transaction Guidelines O
23. hargeable 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 amp Acceptance instrument When adding an 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 on the contract match the names of the transferees 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 r
24. hassresbing o o o purchaser s sibling 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 2008 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 2008 walnut Office of State Revenue Page 20 Table 2 Available options when the original purchaser is a company Table 2 Original Purchaser gt Name Type COMPANY Substituted Transferee gt Relationship to Individual Company Trustee Administrator Executor Substituted person is the sole shareholder of that corporation Substituted person is shareholder of the corporation and is related to each of the i other shareholders within the meaning of section 43 of the Substituted person is the sole shareholder of original purchaser Table 3 Available options when the original purchaser is a trustee Table 3 Original Purchaser gt Name Type TRUSTEE Substituted Transferee gt Transferee gt Relationship to Individual Company Trustee Administrator Executor Purchaser 15 Substituted person is the sole unit holder in that unit trust v scheme Substituted person is unit holder in the
25. hereby the qualifying relationship criteria has been met Electronic Declaration Important The form must be retained for audit purposes For more information on Substituted Transferees please refer to the Substituted Transferees Transfer to a substituted purchaser fact sheet available on the OSR website 4 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 Office of State Revenue Page 19 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 gt Type INDIVIDUAL Substituted Transferee gt Relationship to Original Individual Company Trustee Administrator Executor Purchaser 11 Spouse or de facto partner of the purchaser Parent or grandparent of the v purchaser Child or grandchild of the 4 purchaser peel purchaser s spouse or de facto oartner Child or grandchild the NAMEN purchasers spouse or de facto oartner Meme spouse or defacto partner purchaser s spouse or de facto partner s sibling puc
26. idential 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 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 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 Client For you to input your own reference for the transaction being assessed Reference Office of State Revenue Page 11 No Double Duty NDD Transactions FHOG UIN First Home Owner Grant Unique Identification Number New Subdivision without Cert of Title New Land Details Land Title Information 2 a party and Fraction Element Description gt 1 1 0 1 10 Enter the number of No Double Duty transactions to be endorsed NOTE you must only complete this field if you are in possession of a transaction that quali
27. k Login Online Duties clients can now log in using their AUSkey Once you have linked your AUSkey with your Revenue Online account you can start a Revenue Online session by clicking the Login via AUSkey button To link your AUSkey From the Authenticated Landing Page or Home select Maintain AUSkey gt Follow the on screen instructions to complete the association process Note Users of the Google Chrome browser are advised that AUSKey functionality is not supported by the national User Authentication Service Google Chrome users can login to Revenue Online using their normal ROL credentials i e User Name and Password supplied at registration To register for an AUSkey go to https www auskey abr qov au 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 musts e Must be between 8 20 characters in length e Must contain a combination of Upper and Lower alpha characters e Must contain at least 1 numeric character or special character O 96 amp e May contain spaces The Responsible Party must ensure that all persons authorised by it to use Revenue Online and or 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
28. lty Tax Notice 4 Users will then have 14 days to pay the overdue return and penalty tax 12 MANUAL BACKUP SYSTEM 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 exclude transactions involving e Related parties Substituted transferees Prior to using the MBS the Responsible Party must verify that e the Commissioner has broadcast a suitable system failure message on the ROL site e the Commissioner has broadcast a message authorising the Responsible Party s use of manual backup certificates This will generally occur after a maximum down time 2 hours has elapsed and e where possible the Commissioner will forward email advice to the Authorised Person and Administrator s to confirm MBS authorisation NOTE The MBS is NOT to be used where the fault can be attributed to the Responsible Party s own computer system or service provider For more information please refer to the Manual Backup User Guidelines These guidelines explain the process for generating regenerating manual back up certificates and validating these certificates in the Online Duties system Office of State Revenue Page 25 13 GLOSSARY The person with whom the Commissioner makes a Special Tax Return Arrangement to use Online Duties A natural person with the legal
29. made since the valuation was conducted Note Where the valuation was conducted for other than duties purposes e g ascertaining the unencumbered value of the property for security or lending purposes clients need to obtain written authorisation allowing the Commissioner to rely upon the valuation for the purpose of assessing duties 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 Office of State Revenue Page 9 7 ASSESSING A NEW TRANSACTION Transaction type selection screen Denotes mandatory field Element Description 1 1 1 O Date of Execution Dutiable Transaction Transaction Type Duty Rate Enter the date of execution DD MM Y Y Y Y or select a date by clicking on the calendar icon e Agreement to transfer dutiable property e Transfer of dutiable property If Agreement to transfer dutiable property is chosen as the Dutiable Transaction the options available are e Contract for sale e Disclosed agency agreement e Offer and Acceptance If Transfer of dutiable property is chosen as the Dutiable Transaction the only option available is Transfer of Land Hesidential Rate General Hate FHOR Vacant Land FHOR Package Deals Home and Land Package FHOR Established Homes Concession
30. ndividual WHITE MARY Sole Proprietor 1 1 100 Total 100 Section B Transferee s on the Transfer This information should be as per the Transfer of Land Proceed to Section C Ifthe parties on the Transfer differ from the Agreement to Transfer modify the parties and or tenancy in this section Add New Transferee Modify New Transferee Delete Name Type Name Date of Birth Company ACN Administrator s Executor s Tenancy Type Share Fraction 96 acquired Individual WHITE MARY 5 06 1980 Tenants Common 1 2 50 Individual WHITE JAMES 6 05 1982 Tenants in Common 1 2 50 Modify Shares Add Joint Tenants Reset Tenancy Section C Substitution Details You must enter the relationship between the parties below If there is no qualifying relationship additional duty will be payable Return to Section B Substituted Transferee s Fact Sheet Add Delete Electronic Declaration REDS1 AUTH declare that have a Transfer to Substituted Transferees application formthat 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 that confirms the relationship between the purchaser s and transferee s is the same as declared on Revenue Online This form must be retained for audit purposes Cancel Next Office of State Revenue Page 18 Duties Request Transaction involving Substituted Transferees screen Denotes mandatory field S
31. ne duties valuation form below you are encouraged to submit any other information that may assist in the valuation process including but nat limited to alicensed valuation made by a person who holds a license under the Land Valuers Licensing Act 1978 that does not meet the requirements referred to under the Valuations by Licensed Valuers section above a market appraisal made by licensed real estate agent or a building inspection repart from a licensed building inspector to identify damage to defects of the dutiable property and details ofthe costto repair the damage defects EVR Type Upload any other supporting document s Browse Reset File Mame File Extension File Size files uplaaded Cancel Back Next EVR Details Denotes mandatory field Element jDescipion gt 1 Use the drop down list to select between two options e City Town and Suburban Property e Country Property i ype 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 XLS documents 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 p
32. ng 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 EVH 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 XLS documeni s XLSX Office of State Revenue Page 16 Option 2 Submit Electronic Valuation Request to Landgate Valuation Services If No has been selected at Has a licensed valuation been provided you will need to complete an Online Duties Duties Request m Transaction Type Transaction Details Duties Request Confirmation OSR Bundle Receipt Selection Summary Consideration Paid 0 Non monetary Consideration Natural Love and Affection Total percentage 96 interest of property transferred 100 Has licensed valuation been provided Yes Mo Electronic Valuation Request EVR Details D In addition ta completing the onli
33. notifications Links to FAQs and Help content are accessed from here OSR Home Calculators System Requirements FAQ s Help Contact Us Disclaimer Copyright Page 6 4 USER ROLES amp 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 and General User See the Glossary of Terms at the back of this publication for a definition of each role An Online Duties account can now have a maximum of three Administrators including the Authorised Person and an unlimited number of General Users A General Users access to the Online Duties system can be tailored to the operations the Administrator wishes them to perform The three General User roles are e Enquiry enables the user to view the Online Duties system without updating any records e Assessments enables the user to assess and endorse transactions and e 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 DD operations Return Summary v SY Search Transactions 4 Lodge Return amp Pay v View Notices v v Manual Backup Transaction Log Account Enquiry 95 65 65 S S m 9 S m Transfer
34. nsaction Office of State Revenue Page 24 11 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 1 amp 15 of the following month Form of payment The Responsible Party must pay the monthly return 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 1 15thof 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 23 of the month penalty tax for late payment will be imposed and disclosed on a Pena
35. nt of wages in another State or Territory Ceasing to pay wages in another State or Territory Becoming part of a group as defined in Part 4 of the Pay roll Tax Assessment Act 2002 Ceasing to be a member of a group as defined in Part 4 ofthe Pay roll Tax Assessment Act 2002 To update these details select the Maintain Clients option above Messages Pay roll Tax There are 0 Current Messages for Pay roll Tax Clients Duties There is 1 Current Messages for Duties Clients Messages Indicates the number of current revenue specific messages My Details Change Password Allow users to update their details and password at any time during the session Maintain Clients Allows Administrators to maintain registration details such as names and addresses Maintain CIPA Allows Administrators to add financial institution account details to enable CIPA direct debit requests modify CIPA status and revoke existing CIPA etc Maintain PEXA ID Allows users to enter their PEXA ID number required once only Page 5 Client profile page Users can access core duties functions from the Online Duties Client Profile Page Home Will return you to the Revenue Online authenticated landing page Online Duties The range of Online Duties functions are more visible and easily accessible from this menu Account Information The Transaction Log displays all customer initiated transactions The Ac
36. oint the dutiable value will be ascertained and transaction will be assessed then you can proceed to print the certificate i 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 Office of State Revenue Page 17 9 ASSESSING TRANSACTIONS INVOLVING SUBSTITUTED TRANSFEREES Substituted Transferees transaction is permitted only for transactions with an Assessed status and of the following transaction types e Contract for Sale or e 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 29451 Substituted Transtereels button which is available under the Buyer Transferee details section The Substituted Purchasers page is divided into three sections Online Duties Substituted Transferee s Transaction Details Duties Request Confirmation OSR Bundle Receipt Summary Section A Original Purchaser s on the Agreement to Transfer This information should be as per the Agreement to Transfer If this information does not match the Agreement this should be modified via the Modify Transaction function Name Type Name of Original Purchaser s Tenancy Type Share Fraction acquired I
37. reason consideration 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 Office of State Revenue Page 14 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 provided that 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 The report specifies that it may be used for duties purposes or a letter from the valuer confirms that it may be used for duties purposes Where 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 Online Duties Duties Request m Duties Request Confirmation OSR Bundle Receipt Summari Consideration Paid 0 Non monetary Consideration Natural Love and Affection Total percentage 96 interest of property transferred 100 Has a licensed valuation been provided Yes No The valuation must be made by
38. te Revenue for actioning You are required to lodge the following documentation with the Office of State Hevenue within 7 Days e The original transaction 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 Cancel transaction This function allows you to cancel the selected transaction under section 107 of the Duties Act 2008 or terminate the transaction on relevant grounds gt Terminate on relevant grounds Please note that a transaction can only be terminated on relevant grounds if it is a general conditional agreement To verify that a transaction has been terminated on relevant grounds you must indicate which conditions have not been satisfied from the list provided You must also confirm whether there has been a subsale or replacement transaction by clicking on the Yes or No buttons c Cancel under 5107 To apply to cancel the transaction under section 107 of the Duties Act 2008 the transaction must be referred from ROL to the Office of State Revenue for determination You are required to lodge the following documentation with the Office of State Revenue within 7 e The original transaction e The voided Certificates of Duty if applicable e Application for Exemption for Cancelled Transactions e The Dutiable Transaction Lodgment form e Any other relevant documentation related to the tra
39. ter the exemption percentage Exemption Type a bud o0 c LS H Office of State Revenue Page 13 8 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 Online Duties Duties Request Duties Request Consideration Paid Non monetary Consideration Total percentage 96 interest of property transferred Has a licensed valuation been provided Yes No The valuation must be made by a person who holds a licence under the Land Valuers Licensing Act 1978 Where the valuation was conducted for other than duties purposes e g ascertaining the unemcumbered value of the property for security or lending purposes you must obtain written authorisation allowing the Commissioner to rely upon the valuation for the purpose of assessing duties Cancel Back Next Duties Request Transaction involving Related Parties screen Denotes mandatory field Element Description 1 O Consideration paid Enter the amount of consideration 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
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