RevenueWA eNewsletters

Land tax assessment notices

We have started issuing 2026-27 land tax assessment notices. 

• If you receive an assessment notice for your primary residence, you can now apply online for an exemption. See information about applying for this exemption through the Online Services Portal.
• If you think your assessment is incorrect, let us know before the due date. If it is incorrect, we will provide you with a new Notice of Assessment with new dates for payment.
• See information about how to pay, including how to receive a discount and how to register to receive notices by email.

Payroll tax - assessment advice reminder

The annual reconciliation process has been completed for most clients and Assessment Advices were issued starting 7 September. You can access your Assessment Advice from the left-hand menu in Revenue Online after logging in through RevenueWAConnect.

Duties - new transfer duty exemption

Following amendments to the Retirement Villages Act 1992, if retirement village operators are required by law to repurchase a resident’s property under the new mandatory buyback regime, the necessary transaction will be exempt from transfer duty. The amendments insert the new exemption under section 112(5A) of the Duties Act 2008.

See our website for an overview of transfer duty exemptions.

Refresh your knowledge

We run regular webinars on topics relating to payroll tax, duties, land tax and the first home owner grant. You may be eligible to receive CPD points for attending our webinars.

See our Customer Education web page for: 

• a description of each webinar
• webinar dates and times
• a link to register to attend each webinar.

Privacy and personal information

You may have noticed we now provide a privacy statement every time we request personal information from you. See the RevenueWA privacy and personal information webpage for details about how your personal information is handled.

Refresh your knowledge

We run regular webinars on topics relating to payroll tax, duties, land tax and the first home owner grant.  You may be eligible to receive CPD points for attending our webinars. See our Customer Education webpage for a description of what is covered in each webinar, dates and times of upcoming webinars, and links to register to attend webinars.

Payroll tax

We will complete the annual reconciliation process in mid-August.  Any calculations, adjustments and the due date for paying liabilities will appear on the Assessment Advice issued after 7 September.  Access your Assessment Advice from the left-hand menu in Revenue Online after logging in through RevenueWAConnect.

Duties

Housing Taxation Package - system update

The changes announced as part of the Housing Taxation Package in relation to the first home owner rate of duty and the off-the-plan duty concession are now able to be self-assessed through the Online Duties system. See information about the changes.

Eligible transactions that have been entered into and assessed since 12 March 2026 (for the off-the-plan concession) or 7 May 2026 (for the first home owner rate of duty) were assessed according to rates, thresholds and caps that applied before these dates. If the changes will result in a reduction of duty for a transaction that has been self-assessed, agents should take the following action:

If the transaction has settled - apply for a reassessment of duty and refund of the difference in duty through the Online Services Portal via RevenueWAConnect. You must provide a copy of the: 

• contract or transfer document
• foreign transfer duty declaration
• first home owner rate of duty application or off-the-plan concession application
• certificates of duty. 

If the transaction has not yet settled - modify the transaction within your Online Duties account and either select the updated first home owner rate of duty category or the off-the-plan concession scheme type. This will result in the amount of duty being recalculated for the transaction.

Recent changes in Online Duties

Certain deceased estate transactions and transactions made in accordance with a court order can be self-assessed for nominal duty, allowing you to immediately print a certificate of duty. This means you no longer need to assess these transactions at the public counter or lodge them with RevenueWA for a Commissioner’s assessment. 

Settlement agents can now transfer eligible transactions from another agent in Revenue Online without needing to transfer the transaction to RevenueWA for a Commissioner’s assessment. See instructions for submitting and approving a change of agent request and the Online Duties FAQs for eligible transactions and assistance with using this function.

Land tax

Assessment notices

We will start sending out land tax assessment notices in September. See our website for information about land tax assessments.

Register to receive your notice by email. You will need to provide the payment reference number from a previous assessment notice. See how to receive your notice by email.