Standard and complex duty assessments

Key information

We assess duty transactions after you lodge the required details. 

• If you settle electronically, create the transaction in an electronic lodgement network operator (ELNO) workspace and complete the Digital Duties Form.
• If you are a member of the public and not using a solicitor or conveyancer,  follow the public lodgements process.

Duties Online then assesses the transaction as either standard or complex. The assessment path affects timing, evidence requirements and how duty is calculated.

• Standard transactions require complete and consistent information before we certify them. 
• Complex transactions require manual review before we certify them.

Standard transactions

Duties Online processes transactions automatically when they fit the standard assessment rules. It calculates the duty payable based on the information you provide. You can then certify the transaction if you agree with the duty payable.

If you lodge close to settlement and the transaction requires manual review, certification may not be available in time for settlement.

Complex transactions

Complex transactions are those Duties Online cannot assess automatically from the information provided. They require manual review due to their structure, claims or arrangements.

Complex transactions commonly involve one or more of the following:

• non standard transaction structures that require closer consideration
• claims for exemptions, concessions or reductions that must be verified
• arrangements that affect the dutiable value or how duty applies
• restricted or combined transaction scenarios that cannot be assessed in isolation.

Use the lodgement categories and checklist to see if these factors apply to your transaction.

Lodgement timing

Lodge complex transactions at least 30 days before settlement. We can take up to 30 days to assess the transaction before we certify it.

If the settlement date is less than 30 days away, you must provide a written request explaining why an urgent assessment is required.

When reviewing an urgent assessment request, we consider whether:

• the transaction is restricted by the system
• the transaction is high value
• all required supporting documents are submitted at lodgement.

Urgent assessment requests are more likely to be considered for complex transactions involving:

• no double duty scenarios
• commercial and industrial property tax transactions
• aggregation.

Urgent assessment requests will not be considered where the request is based on:

• a lack of awareness of the lodgement or assessment process
• failure to allow for standard processing timeframes.

Assessment paths

Duties Online determines the assessment path based on the details you lodge. This includes details entered in the Digital Duties Form and the lodgement category you select. Together, these indicate the transaction type, claims and arrangements for assessment. The system determines the assessment path automatically. You cannot select or change it.

If the assessment path is not what you expect, check the transaction details first. Incomplete or inconsistent details can lead to a manual review. 

Before relodging, check the transaction details, claims and supporting evidence. If you are still unsure, refer to the lodgement categories and checklist. Check the Evidentiary Requirements Manual for the supporting documents required for the lodgement category. It also lists the documents needed for any concessions or exemptions.

Common misunderstandings:

• Expecting Duties Online to assess a transaction based on intent rather than the information entered.
• Assuming similar past transactions will be assessed the same way.
• Assuming lodgement category selection overrides transaction details or claims.
• Overlooking how concessions, exemptions or arrangements affect assessment.

Objecting to a duty assessment 

You cannot object to a calculation or estimate of duty.

You can only lodge an objection after a transaction is finalised in Duties Online and a duty assessment has been issued. Objections must be lodged within 60 days of the transaction being finalised.

If you disagree with a duty assessment, you can lodge a formal objection.

Record keeping

After assessment and certification, the lodging party must retain records relating to the transaction. This includes the Digital Duties Form and all supporting documents, for 5 years. If the Digital Duties Form is electronically signed by the transferor/transferee, you do not need to retain a copy.