Stamp Duty Conveyance

RevenueSA Online allows registered users to:

Self-determine documents

  • calculate and pay stamp duty on a number of self-determined documents;
  • enter Commonwealth Reporting data (land conveyances);
  • generate a Certificate of Stamp Duty;
  • calculate and pay Land Titles Office fees, General Registry Office fees and new Certificate of Title fees on documents;
  • view details of documents processed via RevenueSA Online; and
  • use the duty calculator to pre-determine stamp duty payable on a document.

View the approved list of documents that can be self-determined through RevenueSA Online.

Request assessment of documents by the Commissioner of State Taxation

  • enter Commonwealth Reporting data (land conveyances);
  • lodge documents for assessment by the Commissioner of State Taxation;
  • access and respond to requisitions (requests for information);
  • pay stamp duty assessments; and
  • print a Certificate of Stamp Duty for assessed documents.

Not all documents are approved for self-determination. Therefore, some documents will still require an assessment of stamp duty to be made by the Commissioner of State Taxation. The Stamp Duty Document Guide (Opinions) lists documents that must be submitted to the Commissioner of State Taxation for an assessment of stamp duty.

Users that are not registered to self-determine documents can lodge documents via this method.

How do I register as a RevenueSA Online user?

Contact our RevSupport team to register and maintain users.

All RevenueSA Online users are required to accept and comply with the Terms of Use when accessing and using RevenueSA Online.

Is there different user access?

Yes. Two user access types are available in RevenueSA Online for stamp duty conveyance:

Administrator

An administrator is responsible for:

  • inviting Users and maintaining user details (including creating and resetting user’s passwords);
  • controlling the level of access granted to a User (e.g. determining if they should have the ability to confirm documents, submit and pay);
  • ensuring all Users are appropriately trained in the use of RevenueSA Online;
  • ensuring that RevenueSA Online access is revoked for Users that are on extended leave, have left the organisation or no longer need access to RevenueSA Online; and
  • maintaining default bank account, branch and party information.

Administrators can be nominated during the registration process. If you need to maintain a User including an Administrator please contact our RevSupport team.

General User

Access for General Users is established and maintained by the Administrator.

General Users can perform the following functions in RevenueSA Online:

  • add a document;
  • enquire on a document;
  • delete a document; and
  • void a document.

In addition, the General User may have access to perform the following functions depending on the level of access granted to them by the Administrator:

  • confirm a document;
  • view documents lodged for assessment; and
  • view requisitions (requests for information).

How do I register for stamp duty (conveyance)?

Agents/taxpayers using the Stamp Duty (Conveyance) component of RevenueSA Online are required to enter into an Agreement with the Commissioner of State Taxation. This agreement sets out the terms and conditions of using RevenueSA Online and the obligations for both the agent/taxpayer and RevenueSA. All RevenueSA Online users are required to comply with these terms and conditions when accessing and using the RevenueSA Online service.

If you want the ability to self-determine and pay stamp duty, along with the ability to lodge documents for the assessment of the Commissioner of State Taxation, please contact our RevSupport team.

All documents self-determined through RevenueSA Online must be paid via Electronic Payment Authority. This will be set up during your application process and you can nominate multiple bank accounts.

If you only want the ability to lodge documents for the assessment of the Commissioner of State Taxation, please contact our RevSupport team.

If you only register to lodge documents for assessment, we recommend RevenueSA Online users elect to pay via Electronic Payment Authority. You can nominate multiple bank accounts. If you do not elect to pay via Electronic Payment Authority, payment can be made via BPay or cheque.

How do I use the system?

General

Self-determined documents

Documents assessed by Commissioner of State Taxation

Commonwealth Reporting

Stamp Duty Document Guides

These guides have been prepared to assist in calculating the stamp duty payable on the documents available for self-determining on RevenueSA Online and those that must be submitted for the assessment of the Commissioner of State Taxation.

View Stamp Duty Document Guides

These guides do not replace nor override the legislative requirements of the Stamp Duties Act 1923.

Is there any limits to the dutiable value of the documents that can be processed through RevenueSA Online?

No, a document can be self-determined via RevenueSA Online regardless of the dutiable value of the document. RevenueSA has the ability to monitor transactions processed using RevenueSA Online and can select any document for auditing purposes.

How will I receive notification of a requisition (request for information) for documents lodged for the assessment of the Commissioner?

An email will be sent to you that contains a link which will allow you to logon to RevenueSA Online and view the requisition (request for information).

How do I respond to a requisition (request for information)?

If you receive a requisition (request for information) you can access this online and respond, either by uploading a response to the requisition or typing a response online.

How will I receive notification of a notice of assessment for documents lodged for the assessment of the Commissioner?

An email will be sent to you that contains a link which will allow you to logon to RevenueSA Online and view the Notice of Assessment.

Once an assessment has been issued you are required to pay any outstanding fees, prior to being able to access the Stamp Duty Certificate.

How do I make payments?

Self-determined documents

Payments are debited from a nominated bank account.

As part of the application process, an Electronic Payment Authorisation form is completed for each bank account you wish to use for making payments via RevenueSA Online. Several bank accounts can be nominated for this purpose.

Bank account details are held in a secure environment within RevenueSA's internal database and are not transferred across the Internet.

The electronic payment is initiated by a user within RevenueSA Online. RevenueSA cannot independently access your bank accounts. Only payments initiated by the user will occur. The user has the ability to select the appropriate pre-nominated account they wish to use to make a payment in RevenueSA Online.

Documents lodged for the assessment of the Commissioner

If you have registered for Electronic Payment Authority you can initiate payment via RevenueSA Online.

If you have not registered for Electronic Payment Authority, a Notice of Assessment is issued which includes a payment advice that provides details on how to make the payment.

Can I pay LTO fees?

Self-determined documents

Yes. You can pay Lands Titles Office fees, General Registry Office fees and new Certificate of Title fees on documents to the Land Titles Office via RevenueSA Online.

Documents lodged for the assessment of the Commissioner

Not at this stage. You will need to pay any associated Lands Titles Office fees directly to the Lands Titles Office.

When will the payment be shown on my bank statement?

You can specify multiple bank accounts.

All payments are processed at the end of each business day. Each transaction (payment) will be deducted individually from the nominated bank account.

The breakdown of payment information is available via the Payment Enquiry function in RevenueSA Online.

Can I cancel a payment?

Once processed, a payment cannot be reversed.

Electronic Payment Authority

Please contact our RevSupport team on the same business day of the payment, we may be able to cancel if it has been incorrectly paid. You will need to advise the Document ID and the payment amount.

BPay

If you have made an incorrect payment via BPay, RevenueSA is unable to stop the payment. Please contact your financial institution.

When has stamp duty been applied to a document?

Self-determination documents

When the RevenueSA Online Document ID has been assigned and a Certificate of Stamp Duty has been generated. The Document ID is assigned after you have accepted the stamp duty calculation i.e. this is done by clicking on the 'Accept' button on the Calculation Confirmation screen.

Documents assessed by Commissioner of State Taxation

Stamp duty is paid on documents and the Certificate of Stamp Duty is generated at the same time. This is done by clicking on the 'Pay/Stamp' button, accepting the calculations on the Calculation Confirmation screen.

Can I cancel a document/payment?

Self-determination documents

Payments may only be cancelled on the same day they are authorised in RevenueSA Online.

Please contact our RevSupport team with the Document ID and payment before 5pm (ACST) to request cancellation of payment,

If, a later date, you will need to cancel the stamp duty determination on a document, you will need to request a cancellation of the Document ID and a refund of the payment (if payment applied) by completing a Refund of Stamp Duty Application.

If the document has been registered at the Lands Titles Office, you will need to retrieve the document and send to RevenueSA, we will cancel the Document ID for you.

If the document is not a registered document, send the document into RevenueSA and RevenueSA will cancel the document in RevenueSA Online and return the document to you.

Documents assessed by Commissioner of State Taxation

There is no functionality to 'void' the Document ID once the document has been completed.

Please contact our RevSupport team on the same business day of the payment and we may be able to cancel if it has been incorrectly paid. You will need to advise the transaction number and the payment amount.

If you need to cancel at a later date, you will need to apply to cancel the Document ID and request a refund by completing a Refund of Stamp Duty Application .

If the document has been registered at the Lands Titles Office, you will need to retrieve the document and send it to RevenueSA, who will be able to cancel the Document ID for you.

Who is liable for omissions, errors etc. when self-determining stamp duty on documents and what are the penalties?

If a document is incorrectly self-determined and a Certificate of Stamp Duty has been generated (or if pre 30 June 2019, incorrectly stamped), RevenueSA Online allows for deleting and voiding of the Document ID. If the document has been lodged with RevenueSA and stamp duty consequently paid, the document must be forwarded to RevenueSA, GPO Box 1353, Adelaide SA 5001, together with a letter explaining the error.

Under the provisions of Section 4 of the Stamp Duties Act 1923, the parties who executed the instrument are jointly and severally liable to pay the duty charged in respect of an instrument. While it is true that RevenueSA will, in all probability, pursue details of the relevant events concerning the transaction and the instrument with the RevenueSA Online participant, the ultimate liability for duty will rest with the parties to the transaction.

The application of penalty tax and interest will be determined on a case-by-case basis.

What sort of verification programs are undertaken by RevenueSA?

RevenueSA conducts active compliance programs to ensure the correct stamp duty is being paid. This includes data matching with the Lands Titles Office.

Officers of RevenueSA also visit registered RevenueSA Online users to ensure they have an understanding of the system and the documents they are processing. This assists with the formulation of ongoing education strategies.

In addition, officers of RevenueSA also write to and/or visit registered RevenueSA Online users to conduct desk audits on documents that have been self-determined via RevenueSA Online to ensure that documents are self-determined correctly and sufficient evidence has been retained to demonstrate why a document was self-determined under a particular RevenueSA Online document heading.

How do I know what evidence I need to retain for audit purposes?

The audit requirements for documents that have been approved for self-determination via RevenueSA Online are described in the Stamp Duty Document Guide (Self-Determined) which is also available via the Online Help in RevenueSA Online.

When retaining copies of documents we would prefer all pages of the document to be kept by you (especially if the document is not submitted at the Lands Titles Office).

The documentation required for audit purposes must be kept for a minimum period of five (5) years from the date the Certificate of Stamp Duty (or if pre 30 June 2019, when the document was stamped) and must be made available to a RevenueSA officer upon request. This is consistent with refund and record keeping provisions of the Taxation Administration Act 1996.

You can store the evidentiary documentation either in hard copy or electronic format in English or in a form that can be readily converted or translated into English.

RevenueSA Online participants are encouraged to attach/upload all supporting documentation required for audit purposes when processing on RevenueSA Online to simplify the audit process.
If you prefer to store your evidence offsite, you can. All we require is that the relevant evidence be produced when an audit is conducted. You will generally be given prior warning that an audit is being held; this will give you time to retrieve the evidence and make it available to RevenueSA.

By using RevenueSA Online, are we personally liable for the stamp duty?

Under the provisions of Section 4 of the Stamp Duties Act 1923, the parties who executed the instrument are jointly and severally liable to pay the duty charged in respect of an instrument. While it is true that RevenueSA will, in all probability, pursue details of the relevant events concerning the transaction and the instrument with the RevenueSA Online participant, the ultimate liability for duty will rest with the parties. Where the RevenueSA Online participant has acted in a bona-fide fashion in its dealings with the matter it has no reason for concern.

Need some guidance?

See our stamp duty pages for more information.

Need assistance?

For system support please contact our RevSupport team at revsupport@sa.gov.au or (08) 8207 2333.

For stamp duty assistance please contact our Assessing & Taxpayer Assistance team at stamps@sa.gov.au or on (08) 8226 3750.

During business hours (Monday to Friday, 8:30am to 5:00pm)