News and updates

In this edition

1. First Home Buyers Legislation Amendment Act 2023
2. Revenue Legislation Amendment Act 2023
3. Property professionals resource centre
4. First Home Buyers Assistance Scheme Guide
5. Annual indexation of duties thresholds and base duty amounts

1. First Home Buyers Legislation Amendment Act 2023

The First Home Buyers Legislation Amendment Act commenced 1 July, and includes the following changes:

First Home Buyers Assistance Scheme

The First Home Buyers Assistance Scheme (FHBAS) has been expanded.

For contracts that exchange on or after 1 July 2023, eligible first home buyers will receive an exemption from transfer duty for purchases of new and existing homes up to $800,000 and a concessional rate of duty for homes less than $1,000,000.

The residence requirement for the First Home Buyers Assistance Scheme will increase to 12 months for contracts that exchange on or after 1 July 2023.

See the FHBAS page for more details.

First Home Buyer Choice

First Home Buyer Choice (FHBC) is closed and is no longer available for transactions entered into on or after 1 July 2023.

Furthermore, retrospective refund applications can no longer be submitted.

Eligible first home buyers who entered into transactions on or before 30 June 2023 will have until settlement to opt in to FHBC.

Residence requirements

From 1 July 2023, the residence requirement will change for the following:

• First Home Buyers Assistance Scheme
• First Home Owner (New Home) Grant
• Deferral of transfer duty payment for off the plan transactions
• Exemptions for tenants of the Department of Housing and Aboriginal Housing Office

For contracts entered into on or after 1 July 2023, purchasers applying for any of the above schemes, grants or exemptions must move into their homes within 12 months of settlement and live in the property for a continuous 12-month period to satisfy the residence requirement.

Updated application forms

To accommodate the above amendments the following Revenue NSW forms have been created or updated.

First Home Buyers Assistance Scheme (ODA 066A) (PDF, 793.71 KB) – To be used for transactions entered into between 1 July 2017 - 30 June 2023.

First Home Buyers Assistance Scheme (ODA 066B) (PDF, 795.1 KB) – New form which includes the new residence requirement and is to be used for transactions entered into from 1 July 2023.

Purchaser Transferee Declaration for Individuals (ODA 076I) (PDF, 219.06 KB) – Now includes the new residence requirements for off the plan purchases. The updated form must be used for all transactions entered into from 1 July 2023.

First Home Buyer Choice (ODA 083) (PDF, 1062.76 KB) – A new version of the form is now available.

First Home Owners (New Home) Grant (OFH 001) (PDF, 1131.29 KB) – To be used for transactions entered into between 1 July 2017 -30 June 2023.

First Home Owners (New Home) Grant (OFH 002) (PDF, 1056.52 KB) – New form which includes the new residence requirement and is to be used for transactions entered into from 1 July 2023.

Exemption from Duty – Declaration by a Tenant of the Department of Housing or the Aboriginal Housing Office (ODA 022) (PDF, 578.31 KB) – Now includes the new residence requirement.

2. Revenue Legislation Amendment Act 2023

The Revenue Legislation Amendment Act 2023 removes the concessional tax rate for public landholders for acquisitions from 1 July 2023.

3. Property professionals resource centre

The Property professionals resource centre (previously Professional resource centre) has been re designed and now includes land tax resources, making it even easier for property professionals to access information when managing duties and land tax transactions.

Please update any book marks in your browser to: https://www.revenue.nsw.gov.au/property-professionals-resource-centre

4. First Home Buyers Assistance Scheme Guide

Continuing our commitment to providing more resources for property industry professionals, a new First Home Buyers Assistance Scheme Guide is now available in the Property professional resource centre.

The guide includes:

• eligibility criteria
• application and lodgement requirements
• quick links to forms and legislation.
• documentary evidence and record keeping requirements
• helpful hints.

5. Annual indexation of duties thresholds and base duty amounts

The annual indexation of duties thresholds and base duty amounts have now been published for 1 July 2023 to 30 June 2024.

The transfer duty page, EDR systems and calculators have been updated to include the new indexed amounts.

Division 3 Indexation of amounts in the Duties Act 1997 provides detailed information relating to annual indexation.

In this edition

1. What’s changing
2. Why are we changing?
3. What transaction types are affected
4. What is the dutiable value
5. How to lodge an application
6. What are the evidentiary requirements
7. What if my application is urgent?
8. Contact us

Agreements for sale of land of $20 million or more

What’s changing?

We will be transitioning to a requirement for transactions involving agreements or contracts for sale of land and transfers with a dutiable value of $20 million or more to be lodged via eDuties for assessment.

From 8 October 2024, these transactions must be submitted via eDuties and will not be accepted through EDR.

A transitional period from 19 September 2024 will be in place where these transactions can be lodged either through EDR or submitted to Revenue NSW via eDuties for assessment.

This will target transactions where duty is payable, including both residential and non-residential property. Exemptions and concessions will not be affected, and there will be no change in the lodgement process for these transactions. Please refer to the Duties document matrix for information on lodgement requirements for exemptions and concessions.

The above requirement is based on the date of lodgement not the date of the agreement/contract for sale.

Why are we changing?

Revenue NSW recently audited transactions made through EDR and identified certain high-value transactions that may create a higher risk to solicitors and conveyancers who assess these transactions.

To ensure these high-value transactions are assessed correctly and all evidentiary requirements are provided, these transactions will now be lodged through our eDuties portal where they will be assessed by Revenue NSW.

What transaction types are affected?

This change will impact agreements/contracts for sale of land and transfers where transfer duty is payable on a dutiable value of $20 million or more.

What is the dutiable value?

The dutiable value is the greater of:

• the consideration (normally the purchase price) paid for the property, and
• the unencumbered value (market value) of the property.

How to lodge an application

There will be a new application type - ‘Assessment – Liable transactions valued at 20M or over’.

What are the evidentiary requirements?

• Cover letter outlining the details of the transaction.
• Executed agreement and/or transfer.
• Evidence of value (if applicable)
• Duties Client Identification (CI) for each purchaser/transferee.
• Completed Purchaser/Transferee Declaration form for each purchaser/transferee.
  • ODA 076 I form for individuals, or
  • ODA 076 NI form for non-individuals.
• Any other information that may assist in the assessment of your application (optional)

Note: Assessments involving residential property will require supporting information to confirm each liable parties residential status in accordance with Duties Client Identification (CI).

What if my application is urgent?

All applications will be given priority, however, ensure you leave sufficient time for the transaction to be assessed. After lodgement, we will review the application and contact the lodging party to advise if any additional information is required.

You also have the option to request urgency at the time you lodge your application. Please outline the reasons for urgency and your timeframes.

Contact us

Should you require further information or support call the Duties team on 1300 139 814.

In this edition

1. Processing First Home Buyer Assistance (FHBA) applications for off the plan purchases
2. How to re-issue a Duties Notice of Assessment
3. GST and transfer duty calculations
4. Record keeping & audit
5. Closing of the DX box

Processing First Home Buyer Assistance (FHBA) applications for  off the plan purchases

When processing off the plan FHBA applications on Electronic Duties Return (EDR) there are two document type options:

1. Off the Plan purchase – First Home Buyers Assistance

This doc type must be used for off the plan FHBA transactions where duty is payable and meet the off the plan criteria under section 49A of the Duties Act.

2. Agreement for Sale of Land – First Home Buyer Assistance

For off the plan transactions where the dutiable amount is under the FHBA threshold and eligible for a full exemption.

Please note: Select YES for the question 'Is this an off the plan transaction?'

How to re-issue a Duties notice of assessment

You can request an updated Duties notice of assessment at any time.  If full payment has not been received by us when the reissue is ordered the duty outstanding, and any accrued interest will be displayed.

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.

To request a reissue, enter the Duties Assessment Number (DAN) using the re-issue option available through your Client Service Provider (CSP)

A Duties Notice of Assessment can only be reissued if you processed the original assessment.

GST and transfer duty calculations

When processing Contracts for Sale of Land on EDR, when determining the dutiable value, for duty purposes, the consideration is the GST-inclusive price. If the purchase price is GST exclusive, any additional amount payable by the purchaser in respect of GST is additional consideration.

Often GST is not taken into account when calculating duty, requiring a re-assessment. This can cause settlement delays or if identified after the due date for payment, interest and/or penalty tax may be applicable.

Record keeping & audit

An approval holder is required to retain records for each transaction for a period of five years as set out in Part 8 Section 53 of the Taxation Administration Act 1996.

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 (e.g. Purchaser/transferee declarations, Client Identification, Evidence of Value, Revenue NSW forms, statutory declarations etc)

More information on Client Identification and Evidentiary Requirements for each transaction type is available:

• Client Identification and Proof of Status requirements
• Evidentiary Requirements

For audit purposes, we will accept electronic records. The records must be easy to access and read. See Part 8 of the Taxation Administration Act 1996 for more information.

Closing of the DX Box

From June 2022, all Duties DX boxes have been closed.

Please check your EDR contact details and if they include a DX address, please change your details to a PO Box or place of business address.

State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022

In this edition, we provide information on the State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022 which received assent on 19 May 2022 and includes changes to the Duties Act 1997.

A Legislation Amendment Act 2022 Guide is available and provides a central place for industry professionals to access key information relating to the amendments, and how they affect duties transactions.

Further, the guide includes an overview of changes to the First Home Owner Grant (New Homes) Act 2000, Land Tax Act 1956, and the Taxation Administration Act 1996.

This update focuses on the changes to the Duties Act 1997 that may affect transactions that can be processed on EDR:

1. Grant of an option
2. Off the Plan purchases
3. Exemptions - break-up of de facto relationships
4. Transfer of certain business property between family members

Grant of an option – Section 8(1)(b)(ix)

Duty will now be payable on the grant of an option for transactions entered into on or after 19 May 2022.

EDR systems are being updated to offer a new document type ‘Grant of Option’ which will be available from 13 June 2022. Until then, the assessment should be delayed until the document type becomes available on EDR.

Read more

Off the Plan transactions – Section 49A

For transactions entered into on or after 19 May 2022, the Duties Act 1997 will exempt defence force personnel from the residence requirement where at least 1 of the purchasers or transferees is a member of the Permanent Forces of the Australian Defence Force and each of the purchasers or transferees is enrolled to vote in State elections under the Electoral Act 2017.

EDR systems will now capture information regarding Australian Defence Force personnel when processing off the plan transactions.

Read more

Exemptions—break-up of de facto relationships – Section 68(1A)

For transactions entered into on or after 19 May 2022, the exemption from duty due to the break-up of de facto relationships, extends to transfers or agreements effected by an agreement made for the purpose of dividing relationship property as a consequence of the breakdown of the relationship.

These transactions will continue to be available on EDR.

Read more

Transfer of certain business property between family members – Section 274

For transactions entered into on or after 19 May 2022, Section 274 of the Duties Act 1997 extends the exemption so that it also applies for certain transactions where the transferee is not an individual.

Where any transferor and/or transferee is not an individual, the transaction must be lodged via eDuties.

Read more

In this edition

1. Transfer duty – annual indexation correction
2. Options – lodgement requirements
3. eConveyancing - resolving Duties verification errors
4. Payment of transfer duty over the Christmas / New Year Period
5. Upcoming changes to Purchaser/Transferee Declaration and Explanatory Notes

Transfer duty – annual indexation correction

The transfer duty thresholds and base amounts as published for the 2021/2022 financial year contain errors. A new notice has been published with the correct thresholds and base amounts. Read more.

Options - lodgement requirements

Acquisitions arising from an arrangement involving a put option and/or call option cannot be processed on EDR and must be lodged through the eDuties portal. The purchaser/transferee declaration and Duties document matrix clearly states this requirement.

To avoid delays please ensure you lodge the documents as soon as possible after exchange to allow sufficient time for the transaction to be assessed. Ensure all required supporting information is lodged to avoid requisitions and delays.

In the eDuties portal you must select application type ‘Assessment - transaction arising from a put/call option’ from the menu.

You can find more information on transfers of options to purchase land and evidentiary requirements here.

Resolving Duties verification errors

To avoid settlements being delayed, make sure you verify the Duties assessment within the ELNO workspace as early as possible.

When a transaction fails to verify, check the data entered in the ELNO workspace is correct before contacting us. If there is an error in the workspace, simply correct it and re-verify.

If there is incorrect data in the Duties assessment relating to the party or property details, in most circumstances we can rectify the error.

If a party name or property detail has been omitted from the assessment, the assessment must be cancelled and re-processed.

Please ensure all error rectification requests are emailed to the EDR team with the following information:

Email subject line: Duties Assessment Number (DAN) and settlement date (if known)

Provide details of the change you require and supporting documents:

• Copy of the front page of the document
• Client identification for the liable party (party name error)
• Title Search (property details error)
• Further evidence to support the request (if required)

When the land details are updated, we’ll send you an email asking you to re-verify this data in the ELNO workspace.

Once settlement has occurred you can request a fully paid Duties Notice of Assessment and Duties Statement through your CSP.

Payment of transfer duty over the Christmas/New Year Period

Cheques received for payment of duty from Friday 24 December 2021 until Friday 7 January 2022, will not be processed during this period.

Duty can be paid through an Electronic Lodgment Network Operator (ELNO) or electronically using the payment methods displayed on the Duties Notice of Assessment i.e. BPay and Electronic Payment.

If paying electronically, please allow up to two business days for the payment to be processed.

Upcoming changes to Purchaser/Transferee Declaration and Explanatory Notes

In response to industry feedback, we are updating the Purchaser/Transferee Declaration and Explanatory Notes which will be available in early 2022.

Some of the enhancements include:

• Hyperlinks for quick access to relevant information and documents
• Numbered headings added to the Explanatory Notes for better navigation
• Summary table of common Visa types for information on surcharge liability
• Purchaser/transferee declaration linked to specific sections of the Explanatory Notes

Note: Existing Purchaser/Transferee declaration forms will still be accepted by Revenue NSW, however we encourage practitioners to use the latest forms when they become available.

In this edition

1. First Home Buyers Assistance Scheme (FHBAS) thresholds
2. First Home Buyers Assistance Scheme (FHBAS) and Surcharge Purchaser Duty liability
3. Duties annual indexation - 2021
4. Preventing duplicate duty payments

First Home Buyers Assistance Scheme (FHBAS) thresholds

From 1 August 2021 the FHBAS thresholds will revert to the thresholds in place prior to 1 August 2020.

First home buyers who enter into a contract to purchase a home or vacant land from 1 August 2021 may be eligible for an exemptions or concession on a property valued within the below parameters.

More information on the FHBAS and eligibility requirements can be found here.

First Home Buyers Assistance Scheme (FHBAS) and Surcharge Purchaser Duty liability

*Surcharge purchaser duty may still be payable on a transaction eligible for an exemption or concession of duty under the First Buyers Assistance Scheme.

To be eligible for the scheme, at least one of the first home buyers must be an Australian citizen or permanent resident.

However, if a permanent resident does not meet the ordinarily resident criteria they are considered a foreign person and surcharge purchaser duty will be payable on the value of the interest they are acquiring.

These transactions must be lodged with Revenue NSW for assessment.

More information on Surcharge Purchaser Duty can be found here.

Duties Annual Indexation - 2021

As part of the 2019 NSW State Budget, the NSW Government introduced annual indexation of duties thresholds and base duty amounts. This impacts the general rate of duty and premium duty.

Each year the threshold amounts for standard transfer duty and premium duty rates are adjusted in accordance with the Consumer Price Index (CPI). Division 3 Indexation of amounts in the Duties Act 1997 provides detailed information relating to annual indexation.

The current indexation changes apply from 1 July 2021 to 30 June 2022.

The Revenue NSW website and calculators have been updated to reflect these changes.

Note: The duty liability date will determine which rate applies to the dutiable transaction.

Preventing duplicate payment of duty

Payments which have already been received by Revenue NSW as an ELNO disbursement are often paid again after settlement by the purchaser/liable party, resulting in an overpayment of duty.

If duty is being paid as an ELNO disbursement at settlement and you send a Duties Notice of Assessment to your client, please advise your client that duty will be paid at settlement and they are not required to make a separate payment of duty.

After settlement a Duties Notice of Assessment can be ordered using the re-issue option available through your Client Service Provider (CSP).

The Notice of Assessment displaying a Nil balance can then be sent to your client for their records.

In this edition

1. EDR Annual Certification
2. EDR Approval Holder
3. Are your EDR account details up to date?
4. Changes to Entity Name/ABN
5. What happens next?

EDR Annual Certification

Commencing in May this year, a certification process will be performed to ensure all EDR clients maintain suitability for the EDR service. This requires confirmation of details, completion of a questionnaire and declaration.

The declaration must be completed by 30 June 2021.

Failure to complete the certification will result in your EDR account being suspended.

EDR Approval Holder

The declaration must be completed by the Approval Holder - A person to whom an approval is given for a special tax return arrangement under the Taxation Administration Act 1996 (TAA) No 97, Division 2 Section 37.

For the purposes of EDR, the Approval Holder is the principal of the business or a director, partner, authorised signatory, or other office bearer who can legally sign on behalf of the company.

Only the Approval Holder can complete the declaration.

Are your EDR account details up to date?

To ensure you receive your certification email please select the change of details link below to check and update your details if needed.

Before you start you will need to have your Client ID and Correspondence ID.

Check/Update details

Locating your Client ID and Correspondence ID

1. If you haven’t already, you will need to order a Return Period Invoice (RPI) from your Client Service Provider (CSP) by following these steps:
   • Log in to your CSP
   • Select ‘Return Period Invoice (RPI)’ from the menu.
   • Identify the last time you transacted with us and order the RPI for that date.
2. Once you have your Return Period Invoice, find the Client ID and Correspondence ID located at the top of the invoice.

What if my entity name or ABN has changed?

If your entity name with Revenue NSW is different to the entity name associated with your ABN, or your ABN has changed, please email edr.registration@revenue.nsw.gov.au.

What happens next?

In May, the EDR Approval Holder will receive the certification email that includes a link to the questionnaire and declaration.

This must be completed by 30 June 2021 to prevent your EDR account being suspended.

Any questions?

Phone: 1300 308 863 (8.30am - 5.00pm Monday to Friday)

Email: edr.registration@revenue.nsw.gov.au

In this edition

1. Changes to EDR processes
2. Electronic payments
3. EDR remittance slips will no longer be issued
4. EDR system updates
5. Introducing eDuties

As a result of the recent eConveyancing mandate many of the paper and manual processes traditionally required for conveyancing transactions have been replaced. Currently 98 per cent of mainstream transfers are lodged electronically and duty is paid though the Electronic Lodgement Network (ELN). To support econveyancing, we have made a number of changes.

Changes to EDR processes

From Monday 30 December 2019, all EDR transactions must be excluded from the weekly return.

For transactions that are settling electronically through an Electronic Lodgement Network Operator (ELNO), when asked if the transaction is settling electronically select ‘yes’. This will automatically exclude the assessment from your weekly return.

For all other transactions, when asked ‘will payment be made as part of the weekly return’ select ‘no’. The transaction will not be included in your weekly return. The Duties Notice of Assessment will display the statutory due date for payment. If the duty is not being paid through an ELNO, you or your client can pay using the payment methods displayed on the Duties Notice of Assessment.

For all transactions, duty must be paid on or before the settlement date or by the due date on the Duties Notice of Assessment, whichever comes first. Allow up to two business days for the payment to be processed.

Electronic payments

Currently over 75 per cent of all EDR transactions are paid electronically. From 1 February 2020, all EDR transactions must be paid through an ELNO or electronically using the payment methods displayed on the Duties Notice of Assessment. Allow up to two business days for the payment to be processed.

A bank cheque will only be accepted for EDR transactions eligible for an approved waiver (paper settlement). For waivers, once the duty has been collected at settlement, the transfer may be lodged at the Land Registry Services (LRS).

Send your cheque with a copy of the Duties Notice of Assessment to:

Revenue NSW
GPO 4042
Sydney NSW 2001

EDR weekly remittance slips will no longer be issued

From 1 January 2020, As a result of these changes, the EDR remittance slips will no longer be issued.

EDR system updates

• The EDR system has been updated to reflect the current indexed premium property threshold of $3,040,000 which commenced 1July 2019.
• To align with industry terminology and improve functionality, when processing a transfer of real property, the question ‘is this a fractional interest transfer’ has been changed to ‘is this a part tenancy transfer involving foreign entities’.
• The document type ‘Superannuation Transfer’ has been re-labelled ‘Superannuation Trust’.
• To support the phasing out of weekly returns and cheque payments, all document types can now be excluded from the weekly return and will display electronic payment options.
• EDR clients can now cancel online, any transactions that have been verified through their Electronic Lodgement Network Operator (ELNO).

Introducing eDuties

eDuties is a portal that enables you to lodge duties applications, which can't be processed on EDR, directly online.

It doesn't replace self-assessment of EDR doable transactions. Any documents that are currently assessed through EDR must still be processed this way.

Register for eDuties

In this edition

We provide information on the new EDR release on 15 April 2019:

1. Duties Assessment Number (DAN)
2. New EDR transaction types
3. Additional valuation types
4. Accommodating Electronic Lodgement Network Operators (ELNOs)

Duties Assessment Number (DAN)

The familiar “OSR Reference” which is seen on the Notice of Assessment to identify the Duties Assessment has been renamed to the Duties Assessment Number or “DAN”.

The reason for this change is to align with our:

1. rebranding to Revenue NSW
2. new digital strategy

Whether you have a “DAN” or an “OSR Reference” on your Duties Notice of Assessment you can enter either number into EDR as there is no change to the number itself.

New EDR transaction types

We've introduced four new guidelines in EDR that relate to the Duties Act 1997:

• Superannuation trust: section (62)B
• Trust deed: section 58(2) relating to unidentified property and non-dutiable property Note: section 58(1) is already on EDR
• Variation of a contract: section 18(1)
• Partition: section 30 (both ad valorem duty and fixed duty)

Additional valuation types

There are additional valuation types available through EDR for use on a variety of documents. This provides a means to identify which type of valuation has been used as evidence:

1. Valuation from Valuer General
2. Valuation from Suitably Qualified Person
3. Agreement for Sale of Land – previous sale

For more information on requirements for valuation evidence please see the Revenue rulings:

• Evidence of value requirements and guidelines (DUT 012 version 2)
• Valuation of property – suitably qualified person (DUT 044).

Accommodating Electronic Lodgement Network Operators (ELNOs)

Your use of the EDR for duties assessments is complementary to the use of an electronic lodgement network operator (ELNO) for digital settlement.

You'll notice the word “ELNO” is used within EDR to better reflect that there will be multiple electronic lodgement network operators (ELNOs) within the market. Similarly, functionality has been updated to ensure that any approved ELNO will be able to operate digitally in combination with EDR.

This is in support of the government’s policy of open competition.

In this edition

1. New application types
2. Application type enhancements
3. Cancelled agreements
4. Password protected documents
5. Submitting additional information

New application types

Revenue NSW is continuing to enhance and upgrade eDuties based on industry feedback.

The latest enhancements which are now live include two new application types:

• New application type for Business/Asset Sale Agreements.
• New First Home Buyers Assistance Scheme application (this is only to be used when the application is unable to be processed through EDR ).

All new applications have specific evidentiary requirements listed based on the application type selected.

Application type enhancements

Option
Significant improvements have been made to the Option Application. The new Option Application has been divided into three distinct subcategories, each with its own specific evidentiary requirements. These subcategories are:

1. Grantee-exercised option
   • This application is to be used when the Grantee exercises the option.
2. Assignee/Nominee-exercised option
   • This application is to be used when the Assignee/Nominee exercises the option.
3. Assigned/Nominated option for valuable consideration (not yet exercised)
   • This application is to be used when the option is assigned/nominated for valuable consideration but not yet exercised.

Depending on the subcategory selected, each application will have a set of questions that will determine the evidence required for assessment of duty.

By streamlining the application process in this way, Revenue NSW aims to reduce the number of requestions and increase the number of applications that can be assessed on a first-touch basis.

Cancelled agreements

When lodging a cancelled agreement application with Revenue NSW, it is important to be aware of any additional clauses within the rescission deed stating the cancellation is conditional upon subsequent events occurring.

The most common occurrence is when the rescission deed states the cancellation is conditional on a new contract being entered in to. In this event Revenue NSW require a copy of the new contract to evidence the initial contract was validly rescinded.

The second example is when the rescission is conditional on the purchaser paying the vendors legal fees. If this is the case, you must provide evidence this has occurred.

Password protected documents

Recently there has been an increase in password protected files being lodged in eDuties, which has resulted in delays in processing as Revenue NSW assessors are unable to view the documents.

To avoid delays, please ensure that all documents lodged in eDuties are not password protected.

Submitting additional information

After you have submitted your application there is a feature that allows you to upload a document/s if you have forgotten to upload a document during submission. To locate the feature:

• Go to submitted applications tab
• Locate your application number and select the hyperlink
• A new page will display
• Under Supporting Information, you will see an evidence line marked “Submit Additional Information”
• Select View+, the upload button will display which allows you to upload your document

Please note: This feature is only available at certain times.  If you cannot see the Submit Additional Information line you will not be able to upload any documents unless the application is at Not Accepted or Requisition status.

In this edition

1. Common issues when lodging an application through eDuties
2. New features in eDuties
3. New application types
4. FAQ’s

Welcome to the first eDuties update which is designed to give you the latest hints and tips on lodging documents through our online portal.

Common issues when lodging an application through eDuties

eDuties has a rejection rate of around 50 per cent of upfront applications, the most common issues are as follows:

• Purchaser / Transferee declaration incomplete
• Client Identification not lodged
• Documents haven’t been executed
• Transaction should be processed via EDR - See Duties Document Matrix
• Incorrect evidentiary requirements
• EFT details provided via eDuties don’t match those on RNSW forms
• Incorrect application type selected

Note: The “other” application type is used to apply for an assessment of duty that cannot be processed in EDR and cannot be lodged against other application types available on eDuties.

In the eDuties portal you can select the application type from the drop down menu or search for the relevant application type by key words or sections of the Duties Act 1997.

New features of eDuties

Revenue NSW is continuing to enhance and upgrade eDuties on the back of feedback from industry. The latest enhancements which are now live include:

• Redesigned reassessment application

We have updated this feature to reduce duplication of effort and to streamline and simplify the application process. This should save at least 50 per cent of your time.

• New Reminder notification for outstanding Notice of Assessments

Users will now receive an email notification when a Notice of Assessment is outstanding.

• New Reminder notification for requisitions due to expire

Users will now receive an email notification 72 hours prior to the expiry date for a requisition.

New application types

From 6 July 2021 the following new application types are available in the portal:

• Bushfire duty relief
• Australian based developers – Exemption from surcharge purchaser duty
• Build to rent – Exemption for Australian based developers liable to surcharge purchaser duty

FAQ’s

Here are some common FAQ’s regarding eDuties:

Q: Where do I find information on how to lodge and manage my applications?

A: The “Resource’s tab” on the home page of the portal contains information on the following:

1. Training guides
2. Forms
3. Links to resources (e.g. Evidentiary Requirements and Duties Document Matrix)

Q: Is there a way to prioritise an eDuties matter?

A: Yes, in the eDuties portal there is an option to request a matter to be reviewed urgently.

This function may be used where your eDuties lodgement has become urgent due to circumstances outside your control.

You can request an urgent review by accessing the submitted applications tab and selecting the hyperlink with the relevant DT number. A new page will display and a tab labelled “Urgent Request” is visible on the top right-hand corner. Select this tab and follow the prompts to submit your request.  The request will be considered, and you will be advised via email of our decision.

Q: What are the turnaround times for eDuties?

A: All applications are processed in date order. Processing times vary for each application type. Once you have submitted your application you will receive a pop-up message to advise the turnaround time.

Q: Can I request an extension of time to a requisition request?

A: Yes, you can request an extension of time to reply to a requisition by locating the application, selecting the “Submitted Applications” tab, and locating the relevant DT number.

A new page will open, and you will see a “Resubmit” button on the top right-hand side. Select this button and select “Yes” to the question “Would you like to request for extension?” and enter all relevant details.  A pop-up message will display to advise your request has been submitted and you will be advised via the portal of our decision.