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Endorsement of instruments for duties transactions
How to endorse instruments for transactions processed in eDuties and Electronic Duties Return using the Duties Assessment Number instead of a duties stamp.
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Endorsement is the process of marking an instrument to confirm that duty, and any interest and penalty tax, has been assessed and paid in full.
An instrument cannot generally be enforced or registered unless it is endorsed.
You must use endorsement procedures that have been approved by Revenue NSW.
Electronic Duties Returns and eDuties
Solicitors, conveyancers and accountants (property professionals) can assess and endorse instruments electronically using Electronic Duties Returns (EDR).
EDR covers common transactions such as:
transfers of land
certain declarations of trust, and
business sale agreements.
Property professionals must lodge complex or high-value transactions via eDuties for assessment by Revenue NSW. Once assessed and paid, Revenue NSW issues a Duties Notice of Assessment showing a nil balance.
NSW Land Registry Services (Land Registry Services) accepts instruments endorsed by these approved procedures.
There is no longer a requirement to endorse instruments using a duty stamp.
Endorsement of duty with the Duties Assessment Number
To endorse an instrument, add the Duties Assessment Number (DAN) clearly on the instrument (use the DAN fields as outlined below).
If applicable lodge the instrument and the Duties Notice of Assessment (Notice of Assessment) with Land Registry Services.
Contract for sale of land
Add the DAN in the NSW DAN field located in the top right of the contract for sale of land. See sample below.
Real property transfers settling electronically
Enter the DAN in the Electronic Lodgment Network Operator (ELNO) workspace and verify the assessment with us.
The DAN will appear in the transfer duty field on the dealing created in the ELNO workspace.
Stand-alone dealings created in ELNO and lodged via eDuties
Revenue NSW requires an electronic copy of the dealing from the ELNO workspace that reflects the final version of the document.
This document is essential to enable an accurate assessment of the transaction.
Transfers and real property instruments not settling electronically
Add the DAN in the Revenue NSW section at the top of the instrument in the Duties Assessment No. field. See sample below.
Other instruments
Add the DAN in the DAN field located in the top right of the instrument. See sample below.
For duplicates included in your assessment, add (DUP) to the end of the DAN. For example, 9XXXXXX-001 (DUP). See sample below.
Evidence of payment
Once you have paid all duty, including any interest and penalty tax, you must keep a Notice of Assessment showing a nil balance for each document, including any duplicates.
This requirement also applies to digitally signed electronic documents.
These records will be the proof of payment. Revenue NSW may ask you to provide these records at any time for compliance and verification purposes.
Request a Notice of Assessment showing a nil balance
How you request evidence of payment depends on where the transaction is processed.
Electronic Duties Return
You must order the Notice of Assessment using the re-issue option available through your client service provider (CSP).
eDuties
We will issue a Notice of Assessment displaying a nil balance.
Agent or settlement room
You must request a Notice of Assessment displaying a nil balance from your agent.
Lodging an amended dealing
If you lodge an amended dealing at Land Registry Services, you must provide them with an approval letter from Revenue NSW to confirm that we have approved the amendment.
Revenue NSW will email you a letter of approval, to lodge with your dealing.
Compliance
Revenue NSW uses system controls, compliance checks, and verification processes to detect false endorsements or certifications of duty instruments.
If a person endorses or certifies an instrument outside approved procedures to suggest duty has been paid, they commit an offence under section 290 of the Duties Act 1997.
Penalties can include:
up to 100 penalty units (currently $11,000) for individuals
interest charges on unpaid duty, and
professional disciplinary action for property professionals.
In cases of intentional disregard, penalty tax rates under the Taxation Administration Act 1996 can reach 75% of the tax avoided, and criminal prosecution may apply in severe circumstances.
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.
