Lodging transactions as a self assessor

Transfer duty self assessors must lodge a dutiable transaction using OSR Online within 30 days after the date that liability for transfer duty arises. If a transaction is lodged and paid late, unpaid tax interest may apply.

In certain circumstances this date may be extended - for example, where a contract is conditional or is a relevant transfer agreement.

Read our public ruling on extensions of time to lodge an agreement transferring dutiable property (DA019.1) for more information.

Note: No extension of time is available if a conditional agreement is submitted before it becomes unconditional - that is, payment will be due within 14 days from the lodgement date as normal.

Transaction numbers

Transaction numbers are automatically generated by OSR Online for each transaction.

You cannot reuse transaction numbers. If a transaction number has already been allocated and then cancelled, you cannot reuse that number.

Nil duty transactions

You must lodge all eligible transactions through OSR Online, including 'nil' duty and exempt transactions - that is, transactions that are liable for duty, but no amount is payable because of an exemption or the dutiable value of the property is less than $5,000.

You only need to lodge a transaction online for nil duty transactions - you do not need to post any documents to us.

Non-dutiable transactions

Non-dutiable transactions (NDTs) are transactions that are not liable for transfer duty (section 9 of the Duties Act 2001 explains what a dutiable transaction is).

Certain NDTs may be self assessed - the NDT toolkit explains which ones you can stamp and how to keep a record of them (you won't lodge them in OSR Online).

If you require any other non-dutiable document to be endorsed, you must send it to us - learn how to lodge documents for transfer duty. An adjudication fee may apply.

In other cases, you may have transactions that are not dutiable because the type of duty that applied to them has since been abolished - for example, mortgage duty or lease duty. Again, unless the document contains a dutiable transaction, it does not need to be stamped.

Data entry standards

You should apply our data entry standards for OSR Online to avoid making common errors. You must complete all mandatory data fields (marked with a red asterisk), and party (transferor and transferee) names must be entered in full.

If you do not provide all the required information when lodging a transaction, a requisition and reassessment may be necessary.

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.