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How solicitors and conveyancers can pay transfer duty and surcharge purchaser duty via an Electronic Lodgment Network Operator (ELNO).
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Electronic Lodgment Network Operators (ELNO) provide the means to securely collaborate electronically when preparing, settling, and lodging property registry instruments.
Due date for duty payment
You must pay your client’s duty by the earliest of:
the settlement date if the transaction involves a property transfer, or
within 3 months of:
signing the contract for sale
the date you agree to transfer where there is no contract (the date on the transfer form), or
the date of the deed.
Revenue NSW will charge daily interest on overdue duty until it is paid in full.
A Duties Notice of Assessment (Notice of Assessment) is a document from Revenue NSW that shows how much duty is owed on a transaction.
The Notice of Assessment will also show the payment due date.
How to pay via ELNO
When paying via an ELNO, transfer duty is generally paid at settlement.
To enable this, the Duties Assessment Number (DAN) needs to be successfully verified in the ELNO workspace, and sufficient funds for the duty payment should be available before settlement.
Once the ELNO workspace has been created, complete the following steps:
1
Verify the Duties Assessment Number (DAN)
The Duties Verification Service (DVS) checks that the DAN is valid.
It also confirms that the information entered in the ELNO workspace (such as the parties, dates of birth, properties, consideration) matches the data held by Revenue NSW.
2
Review the automatically populated duty amount
Once verification is successful, the duty payable (including any interest) automatically appears in the ELNO Property Settlement Financial Summary.
3
Allow payment to be made via the ELNO disbursement
Duty payment is sent to Revenue NSW as part of the ELNO financial disbursement process.
4
Closer to the settlement date
The ELNO system automatically performs a verification two days before settlement.
This is a good time to check that:
sufficient cleared funds are available for financial settlement, and
the DAN verification remains successful.
5
Inform your client
Remember to advise your client once the duty has been paid.
Rescheduled settlements
If settlement is rescheduled, you must update the settlement date in the ELNO workspace and verify duty.
If settlement is after the payment due date, interest will accrue until the payment is received by us.
Error rectification
If the data in the Notice of Assessment does not match the data entered in the ELNO workspace, the duties verification will not be successful.
When this occurs an error code and message will be displayed in the ELNO workspace. The ELNO settlement process cannot continue until the error is resolved.
To correct the error, check the data in the ELNO workspace against the Notice of Assessment. If the error is in the ELNO workspace, correct the error and verify the duty again.
Depending on the type of error, you can lodge an error rectification request through eDuties or you may need to complete a reassessment and cancel the original DAN.
An advance payment may be used when you have not received a Notice of Assessment for your client, and the assessment is not expected to be finalised by the due date.
For help with Electronic Duties Return call 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, remission of interest requests, refunds of overpayment, and enquiries must be uploaded via the eDuties portal for processing.
