From 18 September 2017 there are a number of changes to the way documents are to be lodged with the ACT Revenue Office as detailed below. From this date all transactions must be paid online using BPAY of EFT.
Dutiable transactions executed on or before 17 September 2017
Contracts, grants or agreements with an execution date on or before 17 September 2017, which have not yet been lodged for duty assessment with our office will need to be lodged, together with any associated application for concession or exemption and relevant supporting documentation, using the following SmartForm:
- Lodgement of dutiable transactions executed prior to commencement of the Barrier Free Model (18 Sep 2017).
This SmartForm has been enhanced to accept all documents and applications previously accepted at the Dickson Access Canberra shopfront. For these transactions the old conveyancing rules apply, e.g. documents must be lodged and duty paid within 90 days of the contract being executed or for an off the plan purchase agreements, within 14 days after the first of the events mentioned in section 16A of the Duties ACT 1999 or a maximum time of 1 year and 14 days after the transaction date. Stamping of the dutiable instruments is required.
Dutiable transactions executed on or after 18 September 2017, which do not affect the land titles register
For these transactions the old conveyancing rules apply e.g. documents must be lodged and duty paid within 90 days of the contract being executed, however stamping of the dutiable instruments is not required. These transactions must be lodged directly with our office, together with relevant documentation to support your submission as detailed in the SmartForm.
- Landholder Transactions - Transfer of Unlisted Shares, Units and Interest Lodgements
- Acquisition of Land Use Entitlements by Allotment of Shares or Issue of Units
- Commercial Lease with Premium
- Declaration of Trust over Dutiable Property
- Cancellation of a Contract Giving Effect to a Sub Sale
Dutiable transactions executed on or after 18 September 2017, which do not affect the land titles register and require submission of supplementary information for duty assessment
Some transactions which result in a change to the land titles register will also require supplementary information to be lodged directly with our office to determine the duty payable for the transaction. For these transactions the applicable SmartForm should be lodged prior to lodging documents with the Land Titles Office for title registration, noting that documents for title registration must still be lodged within 14 days of Settlement occurring.
- Applications for Concessional Duty Resulting from Eligible Impacted Properties or Asbestos Insulation Eradication Buyback Concession Scheme
- Partnership Interest Resulting in Transfer of Dutiable Property
- Partitions Resulting in the Transfer of Land
If an application for concession is not received within the relevant timeframe, a late application may be considered by submitting the following form:
- Applications for Concession or Exemptions Lodged Late or After Original Submission of Dutiable Documents
Applications can now be made online for concessions, exemptions, grants and refunds. The following forms are to be used when making these requests. Please note that in order to submit your application you will be required to attach documentation to support your submission as detailed in the SmartForm.
- Requests for Exemptions, Extensions or a Reduction from Conditional Requirements of Home Buyer Assistance Schemes
- Application for Discounted Land Rent and Annual Review
- First Home Owner Grant Application
- Late Lodgement of Applications for Home Buyer Assistance Schemes
- Charitable Organisation Status and Beneficial Organisation Determination Application
- Corporate Reconstruction Application
- Motor Vehicle Duty Request for Refund or Exemption
Clients that frequently lodge conveyance transactions using online Smart Forms with our office may wish to apply for a unique 6 digit client reference number (CRN) for online lodgements. Client’s using a CRN will have their contact details auto filled into the online conveyance SmartForm rather than having to type in their contact details for each lodgement. You can apply for a CRN using the Request for online client reference number form .
For assistance with completing online forms or for further information please contact our office on (02) 6207 0028.
If you are a solicitor or agent lodging on behalf of a client you will need to print the applicable declaration for your client to complete and sign, which much be scanned and attached to this submission.
If you are a self lodger and your transaction involves more than one buyer or applicant, additional declarations will need to be printed, completed and attached to this submission.
Additional declarations may also be required for the First Home Owners Grant and Asbestos Buyback Schemes. If you require further assistance please contact our office on (02) 6207 0028.