Duties Online enhancements - November 2019

What has been enhanced in Duties Online?

From 25 November 2019, all data entered into the Digital Duties Form automatically prepopulates into Duties Online (DOL) once the form has been linked. DOL users no longer have to manually enter any data in DOL, removing duplication and saving you time.

The DOL screens collapse and only require the ‘Acknowledge and certify’ actions to be completed.

As part of these enhancements:

• We have removed the requirement to select a 'Nature of transfer' in DOL.
• We have removed data entry questions for sub-sales/nomination transactions.
• Any eligible concessions or duty deductions selected in the Digital Duties Form will be automatically applied and calculated within DOL.

What has changed in the Digital Duties Form?

In order for all relevant information from the Digital Duties Form to be prepopulated into the DOL transaction, some minor additional questions have been added to the form:

• Transaction details (Transferor form)

  • How is the manner of holding changing?
    • From tenants in common in equal shares to joint proprietors
    • From joint proprietors to tenants in common in equal shares

• Off the plan (Transferor form)

  • What is the off-the-plan property type?
    • Land and building package
    • Refurbishment

• First Home Buy Duty Reduction Concession or Exemption (Transferee form)

  • Are you an Australian citizen or permanent resident?

• Pensioner concession (Transferee form)

  • Card CRN (found on the front of your concession card)

• Superannuation fund exemption (Transferee form)

  • Is the superannuation fund a complying fund as defined in s42-44 or s242 of the Superannuation Industry (supervision) Act 1993?
  • Are all transferors natural persons who are members of the superannuation fund?
  • Was there any consideration for the Transfer?

• Transactions treated as Sub-sales (Transferee form)

  • In relation to the property, did any land development (including construction of a building or refurbishment) occur between the contract date and the transfer date?
  • Did the first purchaser (or an associate) undertake to participate in the land development before the transfer right was acquired?

What scenarios may require the form to be edited after 25 November 2019?

Forms created before 25 November 2019 and/or not signed in Duties Online (form status of ‘Edit in Progress’)

Digital forms will need to be reviewed (both transferor/transferee forms) as additional questions may need to be answered before they can be signed and claimed in Duties Online.

Forms created before 25 November 2019 and signed

Forms will remain signed and no additional data is required to be entered in these forms. However, once the form is linked, you will get the message: 'Based on the data provided in the form, we were unable to provide an estimate. Please review the data in DOL and ensure that it has been correctly populated.'

In this scenario because not all the data from the form will prepopulate into the DOL transaction, you must go through the seven DOL screens to answer any remaining questions and to estimate the duty payable.

Note: If the form is unsigned for an amendment then the additional questions may also need to be answered before it can be re-signed.

What if the information entered in the Digital Duties Form doesn't match the ELNO data?

Digital Duties Form and ELNO workspace transfer data must match.  If the information in the form and ELNO workspace doesn’t match, you will not be able to link the digital form within the claimed ELNO lodgement. DOL will notify you of discrepancies between the form and the ELNO workspace.

Do I still need to select a lodgement category?

Yes, because the lodgement category helps determine whether the lodgement is to be system assessed or complex assessed.

System transactions account for 90% of all transactions and can be completed end–to-end instantly within Duties Online.

Complex DOL transactions must be submitted to the State Revenue Office at least 30 days before settlement. A calculation of duty is then returned to Duties Online for certification before settlement.

What if the lodgement category selected doesn’t match the data in the Digital Duties Form?

If the lodgement category doesn’t match the data entered in the form, you will get the message ‘Estimate cannot be provided’ signifying that it may not be a valid transaction type within the chosen category. 

Prepopulation of the Digital Duties Form data is validated against the lodgement category selected. If the form data doesn’t match the category selected, the DOL user will need to review the data before estimating the duty payable. 

To enable successful prepopulation, the form must be completed correctly including selecting all relevant concessions. If there is missing information in the form or the wrong lodgement category has been selected the DOL user will need to review the data entered on the DOL screens to ensure it has been correctly populated.