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Lodging and paying transfer duty with electronic conveyancing

When you are using electronic conveyancing to lodge and pay duty transactions, there are key dates that apply to both relevant transfer agreements and ELN lodgements. It’s important you understand you understand the dates and when unpaid tax interest (UTI) will apply

Key dates and their meaning

Transaction or document date

The transaction or document date for:

  • a relevant transfer agreement is the date of the contract or agreement
  • an ELN lodgement is the date the transfer was executed.

Unconditional date

This is the date a contract or agreement becomes unconditional. You  enter an unconditional date if the parties do not have control over an event (e.g. finance, pest inspection) and only if they have done their best to secure the event.

The public ruling on the time to lodge certain agreements (DA019.1) has examples of when an extension may be granted.

The unconditional date does not apply to ELN lodgements.

Lodgement due date

  • Relevant transfer agreements must be lodged within 60 days of the transaction or document date, or 30 days of the unconditional date, whichever is later.
  • ELN lodgements must be lodged within 30 days of the transaction or document date.

Actual lodgement date

This is the date you submit the transaction in OSR Online.

Payment due date

You must pay within 14 days after the actual lodgement date. For example, if you are paying by cheque, it must be received by the Commissioner of State Revenue by the payment due date.

We will take debt recovery action if payment is not made on time.

Unpaid tax interest start date

The unpaid tax interest (UTI) start date is the date that the transaction starts accruing UTI. It is usually the day after the payment due date but will be earlier if the transaction is lodged late.

Relevant transfer agreements

To avoid UTI, a relevant transfer agreement must be lodged on or before the lodgement due date and payment made within 14 days from the actual lodgement date. If your client has paid us directly, go to OSR Online to make sure the full payment has been made.

If UTI is applied, it will accrue until full payment has been made.

A relevant agreement can be endorsed once the duty and any UTI has been paid. The transfer will be endorsed electronically.

These examples demonstrate when UTI will apply.

Examples of relevant transfer agreements and UTI

An unconditional agreement is executed on 1 March. It is lodged in OSR Online on 30 April, which is also the lodgement due date (60 days after the document date).

Payment is due 14 days after the transaction was lodged. The UTI start date is 15 May (the day after payment due date).

Document date

 

1 March

Lodgement due date

60 days after document date

30 April

Actual lodgement date

 

30 April

Payment due date

14 days after actual lodgement date

14 May

UTI start date

 

15 May

A conditional agreement is executed on 1 March and became unconditional on 15 April. The lodgement due date is the later of:

  • 60 days after the document date (30 April)
    or
  • 30 days after the unconditional date (15 May).

The transaction was lodged on 15 May (the actual lodgement date). Payment is due 14 days after the actual lodgement date. The UTI start date is 30 May (the day after the payment due date).

Document date

 

1 March

Unconditional date

 

15 April

Lodgement due date

Later of:

  • 60 days after document date

or

  • 30 days after unconditional date

15 May

Actual lodgement date

 

15 May

Payment due date

14 days after actual lodgement date

29 May

UTI start date

 

30 May

An unconditional agreement is executed on 1 March. Lodgement is due in OSR Online on 30 April (60 days after the document date).

The transaction is lodged late on 10 May (the actual lodgement date). Payment is due on 24 May (14 days after the actual lodgement date).

The UTI start date is 15 May.

UTI starts accruing before the payment due date because the transaction was lodged late. Interest will be charged if the duty is not paid by 14 May.

Document date

 

1 March

Lodgement due date

60 days after document date

30 April

Actual lodgement date

 

10 May

UTI start date

 

15 May

Payment due date

14 days after actual lodgement date

24 May

An unconditional agreement is executed on 1 March. Lodgement is due in OSR Online on 30 April (60 days after the document date).

The transaction is lodged late on 24 May (the actual lodgement date). Payment is due on 7 June (14 days after the actual lodgement date).

The UTI start date is 15 May.

Interest will be included in the assessment because the UTI start date is before the actual lodgement date.

Document date

 

1 March

Lodgement due date

60 days after document date

30 April

UTI start date

 

15 May

Actual lodgement date

 

24 May

Payment due date

14 days after actual lodgement date

7 June

An unconditional agreement is executed on 1 March. It is due to be lodged in OSR Online on 30 April (60 days after the document date). It is lodged early on 5 March (the actual lodgement date).

Payment is due 14 days after the transaction was lodged. The UTI start date is 20 March (the day after payment due date) because the transaction was lodged early.

Document date

 

1 March

Actual lodgement date

 

5 March

Payment due date

14 days after actual lodgement date

19 March

UTI start date

 

20 March

Lodgement due date

60 days after document date

30 April

ELN lodgements

To avoid UTI, an ELN lodgement must be lodged on or before the lodgement due date and payment made within 14 days from the actual lodgement date. If your client has paid us directly, go to OSR Online to make sure the full payment has been made.

If UTI is applied, it will accrue until full payment is made.

These examples demonstrate when UTI will apply.

Examples of ELN lodgements and UTI

A transfer is executed on 1 March. It is lodged in OSR Online on 31 March, which is also the lodgement due date (30 days after the document date).

Payment is due 14 days after the transaction was lodged. The UTI start date is 15 May (the day after payment due date).

Document date

 

1 March

Lodgement due date

30 days after the document date

31 March

Actual lodgement date

 

31 March

Payment due date

14 days after the actual lodgement date

14 April

UTI start date

 

15 April

A transfer is executed on 1 March. Lodgement is due in OSR Online on 31 March (30 days after the document date).

The transaction is lodged late on 10 April (the actual lodgement date). Payment is due on 24 April (14 days after the actual lodgement date).

The UTI start date is 15 April.

UTI starts accruing before the payment due date because the transaction was lodged late. Interest will be charged if the duty is not paid by 14 April.

Document date

 

1 March

Lodgement due date

30 days after document date

31 March

Actual lodgement date

 

10 April

UTI start date

 

15 April

Payment due date

14 days after the actual lodgement date

24 April

A transfer is executed on 1 March. Lodgement is due in OSR Online on 31 March (30 days after the document date).

The transaction is lodged late on 24 April (the actual lodgement date). Payment is due on 8 May (14 days after the actual lodgement date).

The UTI start date is 15 May.

Interest will be included in the assessment because the UTI start date is before the actual lodgement date.

Document date

 

1 March

Lodgement due date

30 days after document date

31 March

UTI start date

 

15 April

Actual lodgement date

 

24 April

Payment due date

14 days after the actual lodgement date

8 May

A transfer is executed on 1 March. It is due to be lodged in OSR Online on 31 March (30 days after the document date). It is lodged early on 5 March (the actual lodgement date).

Payment is due 14 days after the transaction was lodged. The UTI start date is 20 March (the day after payment due date) because the transaction was lodged early.

Document date

 

1 March

Actual lodgement date

 

5 March

Payment due date

14 days after actual lodgement date

19 March

UTI start date

 

20 March

Lodgement due date

30 days after document date

31 March

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.