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How to complete an assessment in Electronic Duties Returns
Solicitors, conveyancers and accountants who use Electronic Duties Returns can follow these step-by-step instructions on how to process and pay duty transactions online.
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Electronic Duties Returns (EDR) is an online service that lets approved solicitors, conveyancers and accountants transact directly with Revenue NSW via a client service provider (CSP).
Assessment process
The typical lifecycle of a transaction with Revenue NSW is outlined below.
Step 1: Check the Duties Document Matrix
Make sure your transaction can be assessed on EDR.
Step 2: Gather all required documentation and supporting evidence
You will need to obtain certified copies of documents that prove the identity of the liable parties. If the transaction involves residential-related property you will also need to obtain certified copies of documents that prove foreign status.
You will also need to obtain the required evidence for the transaction. See the evidentiary requirements for more details.
Check documents and supporting evidence to ensure they are complete and correct.
Step 3: Assess documents
Assess the duty liability for the transaction in accordance with the Duties Act 1997(NSW) and any other relevant legislation.
Step 4: Enter transaction details in EDR
The EDR page within your client service provider lists all available EDR document types.
Select the document type and enter the information requested.
Submit the transaction.
Agents
If you are processing an assessment on behalf of another organisation (solicitor, conveyancer or accountant) you must provide their contact details as part of the assessment, including their:
organisation name
organisation contact name
phone number, and
email address.
Step 5: Duties Notice of Assessment and Duties Statement
A Duties Notice of Assessment and Duties Statement is issued once the transaction is submitted.
By issuing a Duties Notice of Assessment, Revenue NSW has created a liability for payment, which must be paid in accordance with your Notice of Approval.
If errors are detected, you will receive an error message detailing the issues with the transaction.
Duties Notice of Assessment (NOA)
The NOA confirms that your EDR assessment has been successfully submitted.
It details the:
Duties Assessment Number (DAN)
total amount payable for that assessment (duty and interest)
due date for payment
your reference
your Client ID, and
an assessment summary.
The assessment summary reflects the duty and interest assessed.
You no longer need to use a duty stamp to endorse duty on an instrument.
Revenue NSW introduced a new procedure for the endorsement of an instrument processed though EDR or eDuties in 1997. See section 289A of the Duties Act 1997.
that the Duties Assessment Number (DAN) is valid, and
the data entered in the ELNO workspace (parties, dates of birth, properties, and consideration) is the same as the Revenue NSW data used to assess the duty on the transaction.
When verification is successful, the duty payable (if any) including any interest will automatically populate the ELNO's Property Settlement Financial Summary.
Settlement cannot proceed until the DAN is verified in the ELNO workspace.
Payment is received by us as part of the ELNO disbursement.
The NOA displays the payment due date for each transaction.
To assist with payment reconciliation, you may request a Return Period Invoice through your CSP. A weekly return period is from Sunday to Saturday.
The Invoice details the transactions processed in that period and the total amount payable (duty and interest).
Each Invoice is supported by three assessment schedules that detail the assessments transacted during the specified return period.
S1 Assessments Payable
This schedule will show a zero balance and no transactions listed.
S2 Assessments for Individual Payment
This schedule will show details of transactions processed within this period, including the document due date for payment.
S3 Assessment Finalised
This schedule will show transactions finalised within this period, including:
transactions where no duty is payable because of an exemption (e.g. purchases of residential property eligible for the First Home Buyers Assistance Scheme)
transactions where duty has been fully paid, and
cancelled assessments.
An updated Invoice can be ordered when a payment is made, or a transaction is cancelled.
This requirement continues when an approved person changes, sells or closes their business.
The required records include:
a fully paid Duties Notice of Assessment and Duties Statement as record of endorsement
originals and/or copies of documents
supporting evidence, for example:
purchaser and transferee declarations
proof of identity and residency status
evidence of value
Revenue NSW forms, and
statutory declarations.
We accept electronic records for audit purposes. The records must be easy to access and read. See Part 8 of the TAA 1996
Interest under the Taxation Administration Act 1996
Duty must be paid on all duties assessments within 3 months from the date of first execution (other than off the plan agreements).
Interest will accrue if your client fails to pay the total duty by the due date. If your client fails to pay by the due date, interest is calculated daily until paid. See Part 5 of the TAA 1996.
A Withdrawal of Duties Notice of Assessment is issued online to confirm the cancellation.
Retain all record relating to the cancellation.
Note: Cancellations for errors are different from other cancellation procedures required for rescissions or previously cancelled transactions. Read more about cancelled agreements and transfers.
Refunds
Taxpayers may be entitled to a refund due to:
cancellation or rescission of agreement for sale or transfer of land
reassessment, or
overpayment.
The refund request will only be considered when all the information required has been received by us.
Refunds will be issued by Electronic Funds Transfer (EFT) directly to the taxpayer.
All refund requests must be lodged through eDuties.
EDR guides for property professionals
For help completing assessments in EDR see the following guides:
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).
Please note: All requests from industry professionals (solicitors, conveyancers and accountants) for error rectifications, EDR cancellations, interest remission requests, refunds of overpayment, and enquiries must be uploaded via the eDuties portal for processing.
Contact your CSP if you have system-related questions.
