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Conditions of approval for Electronic Duties Returns
Solicitors, conveyancers and accountants who use Electronic Duties Returns to process and pay duty on transactions must abide by these terms and conditions.
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1. An approval is not transferable and shall not pass by operation of law or otherwise to any successors in title to the business of an approved person.
An approved person must ensure that all staff they authorise to access EDR under this approval (registered staff) read, understand, and agree to the requirements set out in the Directions for using Electronic Duties Returns.
8. An approved person and registered staff must understand what documents and instruments can be processed through EDR. This information is detailed in the Duties Document Matrix (PDF, 403.7 KB).
15. An approved person who is an agent may not be required to retain the same level of records if they can assure Revenue NSW that the legal practices they act for have agreed to the special arrangements as set out in the Directions for using Electronic Duties Returns.
16. We require approved persons to produce the appropriate records upon request, for audit purposes.
This requirement continues when an approved person changes, sells or closes their business.
Accountable stamps
17. If issued with Revenue NSW accountable stamps, an approved person must follow the instructions regarding custody and security of the stamps. Note: Stamps were not issued after 1 July 2019.
18. Any accountable stamp issued by Revenue NSW to an approved person remains, at all times, the property of Revenue NSW. An approved person must surrender any accountable stamps in their possession to Revenue NSW upon demand.
Ongoing suitability of Approval Holder
19. To remain registered, an Approval Holder must be a fit and proper person.
20. The Approval Holder has an ongoing duty of disclosure and must notify Revenue NSW immediately if they or their business:
are subject to bankruptcy proceedings
are subject to administration proceedings or liquidation proceedings
are subject to proceedings by ASIC or the ASX
are subject to disciplinary proceedings with the Law Society of NSW, Tax Practitioners Board or the Office of the NSW Legal Services Commissioner
have adverse findings made against them by ASIC or the ASX
are a defendant in legal proceedings
are convicted of a criminal offence, or
are subject of any other matter that may have an impact on their suitability to act on behalf of taxpayers as an approval holder.
21. The Approval Holder must also notify Revenue NSW immediately of any changes that may impact their eligibility to remain as an Approval Holder, such as
suspension or cancellation of their practising certificate or conveyancing license, or
22. Revenue NSW carries out regular checks to verify that Approval Holders maintain the necessary professional qualifications and independently conducts fit and proper assessments to ensure ongoing eligibility.
When requested the Approval Holder must provide documents, records, or information to assist with investigations relating to eligibility requirements.
Indemnity
23. An approved person indemnifies us from and against any cost, loss or liability reasonably incurred by us where such cost, loss or liability is caused by any deliberately wrongful, unlawful, or negligent act or omission by you, your employees, agents, or contractor in connection with or arising out of your activities as an approved EDR organisation.
Contact us
Call the EDR Support team on 1300 308 863 or +61 2 7808 6903 if you are overseas. Staff are available Monday to Friday, 8.30am to 5.00pm AEST (excluding public holidays).
