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Endorsing transactions as a self assessor

To acknowledge that you have assessed transfer duty on a transaction, you stamp (endorse) the document that evidences the transaction, record the relevant details and sign and date it when payment is made.

Here are some examples of how you should complete your endorsement of various transactions you can self assess.

General rules for endorsing documents

You must not endorse a document unless your client has paid us directly or you have received the full amount of duty, and any unpaid tax interest (UTI) and penalty tax that applies.

If your client makes a direct payment to us, you must ensure the transaction no longer appears under Payment due in the Payments tab. You can also search for the transaction number in the Payment history tab to make sure it is paid before endorsing the document.

When endorsing documents, you must include your client number, transaction number, duty paid, UTI and penalty (if imposed). Endorsement is completed when the stamp is dated and signed. The stamp and all entries must be in black ink.

This is an example of a stamp on an ordinary contract or transfer transaction (including UTI) showing the fields that you must complete.

Example of general transfer duty stamp with details completed

Endorsing exempt transactions

If you are applying an exemption to a contract, agreement, deed or transfer, the exempt box on the stamp must be checked. Record the duty paid as 'nil'. Note the applicable exemption section of the Duties Act 2001 or Family Law Act 1975 (Cwlth).

Example of transfer duty exemption stamp with details completed

Read the exempt transactions toolkits for more information.

Endorsing transfers by direction

Transfers by direction involve a sale from party A to party B, then a further sale to party C. Usually, there will be a contract of sale between A and B and another between B and C, with one transfer from A to C. Both contracts are endorsed separately.

If you are the self assessor for the second contract only, you cannot endorse the transfer unless you have a copy of the first contract that shows the initial duty paid. You must keep a copy of the first contract on file.

When stamping the transfer, the transaction number for the first contract must be noted above the stamp.

Example of transfer by direction transfer duty stamp with details completed

Endorsing aggregated transactions

When endorsing transactions aggregated under section 30 of the Duties Act, you must stamp each transaction separately and note 'section 30 applied'.

Example of aggregated transaction transfer duty stamp with details completed

Our section 30 aggregations toolkit explains how to assess multiple transactions that are part of the same arrangement.

Pursuant transfers (section 22)

You do not need to enter a pursuant transfer into OSR Online if you endorsed the primary instrument (contract of sale or agreement). The endorsement on the transfer must be identical to that on the contract or agreement to which the transfer relates (e.g. the same client number, transaction number, duty and UTI amounts).

If you are assessing a transfer that is pursuant to a primary document that has been endorsed by another self assessor or the Office of State Revenue, the document must be entered into OSR Online. The endorsement on the transfer must be completed with the new details (e.g. client number and transaction number). The duty amount must be the same as the contract.

Endorsing non-dutiable transactions (NDTs)

Even though you do not need to enter NDTs into OSR Online or create a transaction number for them, you may still need to stamp the documents for other purposes (e.g. court proceedings). If you do stamp them, record your client number, enter 'NDT' as the duty paid, and date and sign the stamp. Record the transaction in your manual register.

Example of non-dutiable transaction transfer duty stamp with details completed

Read the NDT toolkit for more information about assessing these types of transactions.

Replacement stamps

If you require new or replacement stamps, you need to get one made up at your own expense. You can get a self-inking stamp customised with your client number, so long as it’s in a similar format as the one we provided when you registered with us. That is, it must show:

  • Client number
  • Duties Act 2001
  • Transaction number
  • Duty paid amount
  • Exempt tick box
  • UTI paid amount
  • Date endorsed
  • Signature.

Also consider...

Contact

Office of State Revenue
For transfer duty self assessment queries:

For queries on payroll tax, land tax and royalties:

  • call 1300 300 734 (Australia) or +61 7 3179 2500 (overseas)
  • send an email using our online enquiry form.