Clearance certificates

A clearance certificate is a document that states whether there is any land tax owing on a property. Where a transfer of land is to occur under contract, a vendor is required to apply for a Land Tax Clearance Certificate with Revenue NSW.

The clearance certificate protects a purchaser from any outstanding land tax liability by a previous owner. It does not provide any protection to the owner of the land.

When do I need a clearance certificate?

You need a clearance certificate when purchasing or selling a property or offering finance.

The certificate may be issued as ‘clear' if :

  • the land is not liable or is exempt from land tax
  • the tax has been paid
  • the Chief Commissioner is satisfied payment of the tax is not at risk
  • the owner of the land failed to lodge a land tax return when it was due and the liability has not been detected when the certificate was issued.

How do I apply for a clearance certificate?

You can apply for a clearance certificate through any of the following Client Service Providers (CSP):

If you are selling a property you will need to apply for a certificate using the 'Vendor' enquiry type.

If you are purchasing under contract the vendor will provide you with a certificate. If there is no contract you may apply for your own certificate, using the 'Purchase' enquiry type.

Mortgagees should use 'Refinance' and lessees should use 'Lease' enquiry type.

Once you have selected the enquiry type, you will need to provide information relating to:

  • Property details - including land title information, property address and other descriptions of the land to be transferred.
  • Expected settlement date.

If your enquiry type is 'Vendor' you will also need to provide information for each vendor relating to:

  • Identity details of the vendor including name and date of birth for individuals and, name, address and company identifiers for companies.
  • Foreign identity details as shown on the Commonwealth reporting reference table.

The information required for a vendor certificate can be found in the vendor certificate table.

Is there a cost for a clearance certificate?

Prices are available from your CSP.

I own a number of strata lots, do I only need to apply for one certificate?

Three lots with the same owner and in the same strata plan will be processed under one certificate. If more than three lots are involved you will need to lodge more than one certificate.

Can I apply for an updated certificate?

You can apply for an updated certificate using our online service.

The service is available for all certificates issued in the past 13 months and will provide you with a copy of an existing certificate or an update of the existing certificate for the same tax year.

clearance certificate updates

Log in to clearance certificate updates to :

  • print a copy of a clearance certificate
  • update and print a copy of your certificate once the land tax payment and/or return details have been processed by Revenue NSW.

To log in, you will need your:

  • Enquiry ID
  • Correspondence ID

A certificate may still show a land tax charge if we have reason to believe you are a foreign person and may be liable for Land Tax Surcharge. If this information is incorrect, you should go online and advise us that you are not foreign.

The online service is available for all certificates issued in the past 13 months and will provide you with a copy of an existing certificate or an update of the existing certificate for the same tax year.

Payments made to us through a financial institution, Australia Post or by credit card are generally processed overnight. Please ensure you have allowed sufficient time for the payment to be processed prior to requesting a new version of the clearance certificate.

If your certificate still shows a land tax charge after requesting a new version, contact us. You can find out more on the clearance certificate page.

Terms and conditions

By accessing the clearance certificate update facility, I agree that I will not:

  • use the information for any purpose other than its intended use
  • knowingly contravene the provisions of any privacy legislation governing the use of information.

How do I clear a certificate?

To remove a charge from a certificate the outstanding tax, which may include surcharge, must be paid.

If you are the purchaser you will need to refer the certificate to the vendor to arrange clearance. If you are the vendor you should follow the instructions on the front of the certificate. If there are no instructions on the front of the certificate you will need to contact us.

You should allow 10 working days to process a request.

Please ensure you have allowed sufficient time for the payment to be processed prior to requesting a new version of the clearance certificate. For all payment options, visit the pay your land tax page.

If your certificate still shows a land tax charge after requesting a new version, contact us.

Settlement rooms

You can make a payment at one of the settlement rooms provided by a CSP.

In order to obtain a clearance at a settlement room you will need the following:

  • the land tax clearance certificate showing a charge - this may be a vendor or purchase copy
  • a current quote of an amount to clear the particular land item or a current land tax assessment including the land item (the due date for these items must not have passed)
  • a bank cheque for the clearance amount.

What do I need to use a settlement room?

To use this service you will need the Certificate Enquiry ID and Correspondence ID that appear on the original certificate.

Contact

Phone
1300 139 816*
8.30am - 5.00pm Monday to Friday
Mail
GPO Box 4269
SYDNEY NSW 2001
Email

Last updated: 10 December 2017