Part 1: Scope of RevenueSA Online Stamp Duty Arrangement
The Approval granted by the Commissioner of State Taxation is to enable the Approved Person to self-determine stamp duty, lodge opinions, generate a Certificate of Stamp Duty, and pay stamp duty on instruments electronically using RevenueSA Online.
These terms and conditions are binding on you by virtue of section 39 of the Taxation Administration Act 1996 (the "TAA"), to the extent that they are conditions of the approval for a special tax return arrangement. All of these terms and conditions are conditions for the purposes of sections 37 and 39 of the TAA. Breach of a condition is an offence under section 39.
Part 2: Definitions
Administrator Access is a level of access to RevenueSA Online that includes access to specific security related functions.
Approval means the approval of a special tax return arrangement by the Commissioner of State Taxation pursuant to section 35 of the TAA.
Approved Person means the person approved by the Commissioner of State Taxation to self-determine stamp duty, lodge opinions, stamp instruments, and pay stamp duty on instruments electronically using RevenueSA Online in relation to the classes of taxpayer approved by the Commissioner in writing and published at www.revenuesa.sa.gov.au and subject to variation at the Commissioner’s absolute discretion.
Commissioner means the person appointed or acting as the Commissioner of State Taxation.
Instrument includes any written document.
General Access is a level of access to RevenueSA Online which enables the performance of core business functions only.
Person means a natural person, or any incorporated body.
Contingency Stamping means the process used to transact documents when RevenueSA Online is temporarily unavailable.
RevenueSA means RevenueSA, Department of Treasury and Finance, South Australia.
RevenueSA Stamp Duty Document Guide means the document guide issued by RevenueSA (as amended from time to time) instructing how instruments should be processed on RevenueSA Online.
RevenueSA Online means the service made available by RevenueSA at www.revenuesaonline.sa.gov.au which is subject to the conditions of Approval as set out in Part 4 of this Approval, that enables the Approved Person to self-determine stamp duty, lodge opinions, stamp instruments, and pay stamp duty on instruments.
RevenueSA Online Help means the help issued by RevenueSA (as amended from time to time) providing instruction on how to use RevenueSA Online.
Part 3: Exemption from Legislative Provisions
Pursuant to section 35(2)(a) of the TAA, the Commissioner of State Taxation hereby provides all necessary exemptions from the provisions of the Stamp Duties Act 1923 (the “Act”) that are required to enable the Approved Person to utilise RevenueSA Online, Contingency Stamping or both.
The Commissioner exempts the Approved Person from complying with sections 11, and 13(1) of the Act in relation to the stamping requirements contained therein to allow the Approved Person to endorse stamp duty on instruments to which taxpayers of the approved specified class are parties using the RevenueSA Online Stamp.
Part 4: Conditions of Approval
Pursuant to section 37 of the TAA, the Approval in relation to the use of RevenueSA Online is subject to the following conditions prescribed by the Commissioner of State Taxation:
4.1 A Certificate of Stamp Duty must be generated for all instruments immediately after the stamp duty liability on the instrument is confirmed and accepted on RevenueSA Online.
4.2 The method of payment for stamp duty on instruments under the Approval shall be via BPay or in the form of direct debit from a bank account nominated by the Approved Person.
4.3 In order to pay by direct debit at least one valid bank account must be nominated by the Approved Person and the necessary details must be provided in writing to the Commissioner. A bank account is not required for payment via BPay.
4.4 The Approved Person must ensure that sufficient cleared funds are available in the bank account nominated by that person for the purpose of payment via BPay or direct debit extracted to RevenueSA for the payment of stamp duty.
4.5 Any fees or charges incurred by the Approved Person or the Commissioner due to the absence of sufficient funds in the nominated account required to pay the appropriate stamp duty are the responsibility of the Approved Person.
4.6 Payment of duty for any transaction submitted through RevenueSA Online must be made within three (3) business days of the conveyance’s registration with the South Australian Lands Titles Office. RevenueSA may initiate follow-up action for unpaid transactions, including referral to the Debt Management Services, restriction of RevenueSA Online access or both. Where legislative timeframes are not met, penalties may apply.
4.7 A self-determination intended for settlement via electronic conveyancing may remain open within RevenueSA Online for a maximum of 21 calendar days. Failure to initiate settlement via the ELNO or pay the full duty within this timeframe will result in the self-determination being voided.
4.8 A self-determination not undertaken via e-conveyancing settlement may remain open within RevenueSA Online for a maximum of 21 calendar days. Failure to pay the full duty within this timeframe will result in the self-determination being voided.
4.9 Payment is deemed to have occurred when
- In the case of Direct Debit – payment has been authorised from within RevenueSA Online;
- In the case of BPay – when funds are received into RevenueSA’s bank account.
4.10 The Approval to utilise RevenueSA Online in no way negates any person’s liability to keep records as required under the legislative provisions of the Act and the TAA.
4.11 The Approved Person must nominate premises which shall constitute the Approved Business Premises for the purposes of this Approval.
4.12 Information to ensure that the correct stamp duty has been paid in relation to an instrument and to enable the instrument to be identified (including all supporting documentation referred to in the RevenueSA Stamp Duty Document Guide) is required to be held by the Approved Person and be available to the Commissioner on request for a period of five (5) years after the instrument is stamped.
4.13 A copy (or original) of every instrument processed through RevenueSA Online by the Approved Person must be kept by the Approved Person for a period of five (5) years after the instrument is endorsed and be available for inspection by the Commissioner.
4.14 If the Approved Person has reason to believe that misleading or incomplete documentation has been produced in support of a request for the endorsement of an instrument, then the instrument must not be endorsed by the Approved Person.
4.15 Only the natural persons nominated on this Application by the Approved Person are authorised to have Administration Access to RevenueSA Online for the purposes set out in this Approval.
4.16 All natural persons authorised by the Approved Person to utilise RevenueSA Online for the purposes set out in this Approval shall have General Access to RevenueSA Online.
4.17 The Approved Person must ensure that all natural persons given Administrator Access or General Access to RevenueSA Online under this Approval, read, understand, and agree to the requirements set out in the relevant sections of the RevenueSA Stamp Duty Document Guide that relate to the classes of instruments that they self-stamp, before those persons use RevenueSA Online for the purposes set out in this Approval.
4.18 You must ensure that your username and password to access RevenueSA Online is kept secure.
4.19 You are liable for all acts and omissions of any person that you authorise or allow to access RevenueSA Online for the purposes set out in this Approval as if those acts and omissions were your acts or omissions (whether or not you knew about or authorised those acts and omissions).
4.20 The Approved Person shall advise the Commissioner immediately in writing if any changes are required in relation to the natural persons as specified on this Application.
4.21 It is the responsibility of the Approved Person to ensure access privileges (Administrator Access and General Access) to RevenueSA Online are used responsibly and only in the manner set out in this Approval. Access privileges must be revoked immediately for any natural person who is leaving the employment of the Approved Person, is taking leave for any extended period of time, or is not using RevenueSA Online responsibly or in the manner set out in this Approval.
4.22 The Approval is not transferable and shall not pass by operation of law or otherwise to any successors in title to the business of the Approved Person.
4.23 The obligations imposed under conditions 4.9 and 4.10 will survive any termination of this Approval.
4.24 The Approved Person must notify the Commissioner immediately in writing if any of its banking/account details change in relation to the payment of stamp duty over RevenueSA Online.
4.25 The Approved Person shall notify the Commissioner in writing within fourteen (14) days providing full details of any change in any of the following:
- registered office of the Approved Person;
- registered name or business name of the Approved Person;
- principal place of business of the Approved Person;
- name or names under which the Approved Person carries on business; and
- ownership, either beneficial or legal of a majority of the issued shares of the Approved Person (if applicable).
4.26 Where the legal entity seeking approval from the Commissioner is doing so in the capacity as trustee of a trust, the trustee of the trust, as the relevant legal entity, is solely responsible for complying with the terms and conditions set out in this Approval.
4.27 In the event that access to RevenueSA Online is temporarily unavailable, Contingency Stamping can be used to stamp transactions.
4.28 Any instrument chargeable with penalty and or interest must not be processed via Contingency Stamping.
Part 5: Duly Stamped
Pursuant to section 40 of the TAA, where a Certificate of Stamp Duty has been generated for an instrument in accordance with the conditions of the Approval is to be taken to be duly stamped, but without affecting liability for the payment of tax in relation to the instrument under the Act
The Approved Person acknowledges that any person who generates a Certificate of Stamp Duty for an instrument otherwise than under and in accordance with the Approval, so as to suggest or imply that the instrument is duly stamped, is guilty of an offence under section 40 of the TAA, which currently carries a maximum penalty of $10,000.
Part 6: Variation or Cancellation of Approval
6.1 The Approval herein provided by the Commissioner of State Taxation can, at any time, be varied or cancelled by the Commissioner by way of written notice to the Approved Person.
6.2 A decision by the Commissioner to vary or cancel the Approval is made at the Commissioner’s absolute discretion.
6.3 An Approved Person may apply to the Commissioner in writing seeking a variation of this Approval, however approval of any such variation is at the absolute discretion of the Commissioner.