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April 2025
Show morePayroll tax
Phoenix labour hire operators
Illegal phoenix activity is when a new company is created to continue the business operations of a company that has been deliberately liquidated to avoid paying its liabilities. This behaviour is observed more frequently in labour hire arrangements and businesses offering payroll provider services
RevenueWA is one of over forty Federal, State and Territory government agencies in the Phoenix Taskforce, which has been established to detect, deter and disrupt illegal phoenix activity.
- See the ATO website for information about identifying phoenix operators and how to protect your business.
- See our website for information about characteristics associated with high-risk labour hire operators.
- Call us (08) 9262 1380 to provide anonymous information.
Annual reconciliation
Annual reconciliation for payroll tax is fast approaching. To help you prepare:
- see our reconciliation page to learn about the information you must submit
- notify us of any changes to your registration status or contact details.
Duties
Changes to the first home owner rate of duty and off-the-plan concession
The State Government has announced changes to:
- increase the value of vacant land and homes eligible for the first home owner concessional rate of duty and
- for the off-the-plan duty concession, extend the eligible contract dates, increase the value thresholds for pre-construction and under construction contracts, and expand it to purchases of single-tiered strata or community titles (building) scheme dwellings (but not a survey-strata scheme).
The legislative amendments were introduced into Parliament on 9 April 2025 and apply to transactions dated on or after 21 March 2025.
We anticipate implementing changes to our systems to apply the new rates in early May 2025 for the first home owner rate of duty and in late June 2025 for the off-the-plan duty concession. Transactions that are eligible for a reduced amount of duty but settle before the changes can be applied may be reassessed for a refund of duty after settlement.
See our news article for full details of these changes.
Update your knowledge
See the RevenueWA Customer Education web page to register for webinars. You may be eligible to receive CPD points for attendance.
Register your interest in attending our information sessions. We'll take your preferences into consideration, and will contact you when we schedule sessions.
December 2024
Show moreWhat you need to know about our end of year closedown
RevenueWA will be closed from Wednesday 25 December and will reopen on Thursday 2 January.
| All services | The public counter will be closed. Customers should attend RevenueWA before close of business Tuesday 24 December if they need an immediate assessment or to make a payment in person. Call centres will be closed and technical support will not be available. |
|---|---|
| Payroll tax - December due date extension | We have extended the due date to lodge and pay your payroll tax return for December 2024 to midnight 14 January 2025. Please ignore correspondence requesting you to pay your return earlier than that. |
| Processing the first home owner grant and rate of duty | The final FHOG payments for 2024 will be processed on Tuesday 24 December. To be processed before we close:
For transactions to be self-assessed at the FHOR during the closedown period, the FHOR pre-approval application must have an approved status by 24 December. |
| Duties transactions - Commissioner assessments | You can continue lodging transactions, paying assessments, printing certificates of duty and settling approved transactions electronically during the shutdown period. However, if you have settlement during this time we recommend you:
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| Duties transactions - self assessments | You can continue to self-assess eligible transactions and settle by e-conveyancing during the shutdown period. Payment will be due in the month after the certificate of duty is printed. If you print a certificate of duty in December but settlement doesn't go ahead, you can void the certificate before 15 January 2025 (the due date of your December return) so that payment of duty won't form part of the December return. |
| Land tax - Certificate of land tax charges | You can use EAS to lodge a request for a certificate of land tax charges and receive the certificate during our shutdown period. If your request requires manual processing, lodge the request by 19 December to receive the certificate before our shutdown period. We will recommence manual processing on Thursday 2 January 2025. |
| Withdrawal of memorials | We cannot withdraw memorials from Wednesday 25 December 2024 to Wednesday 1 January 2025. If you need a memorial withdrawn because a settlement is due to fall within these dates, please contact us before close of business Monday 23 December. We will be able to withdraw a memorial if the licensed conveyancer provides a written undertaking confirming the outstanding amount will be paid to RevenueWA immediately after settlement. |
Household Electricity Credit
Closing date extended to 31 January 2025
On 12 November 2024, the State Government extended the final date for applications to 31 January 2025.
You may be eligible for the credit if you were living in a property on 17 June 2024 and were charged for your electricity use by a provider other than Synergy or Horizon Power, or were incurring costs in an off-grid arrangement.
See information about eligibility and how to apply for the credit.
Update your knowledge
We run regular face-to-face and webinar-based information sessions on topics relating to payroll tax, duties, land tax and the first home owner grant.
Register to attend a webinar. You may be eligible to receive CPD points for attendance.
Register your interest in attending our information sessions. We'll take your preferences into consideration, and will contact you when we schedule sessions.
