Gig workers can be considered independent contractors or employees, or sometimes the platform operator is classed as an employment agent. It depends on the business structure and the workers’ employment relationship. Click the arrow to read the new ‘Gig economy businesses’ page.
The procedure for the payment of duty when an electronic registration is processed through an electronic lodgement network operator (ELNO).
In transitioning to fully digital conveyancing, there is no longer a requirement to endorse instruments using a duty stamp.
Under Section 289A of the Duties Act 1997, the Chief Commissioner of State Revenue has approved the following procedures for endorsement of duty on an instrument processed through Electronic Duties Returns (EDR) and eDuties.
This page provides a general guide to our endorsement requirements.
Once all duty and interest (if applicable) has been paid, a Duties Notice of Assessment showing a Nil balance must be kept with each document including duplicate/s.
Requesting a Notice of Assessment showing a NIL balance
If processed by:
EDR - The Duties Notice of Assessment must be ordered using the re-issue option available through your Client Service Provider (CSP)
eDuties – we will issue a Duties Notice of Assessment displaying a Nil balance
Agent or settlement room - a Duties Notice of Assessment displaying a Nil balance must be requested from your agent