About ATO Property Reporting
ATO Property Reporting applies to all buyers and sellers across Australia
Commonwealth Government legislation came into effect on 1 July 2017 requiring more information to be provided to the Australian Taxation Office (ATO) when ownership of a property changes. The requirements are a COAG initiative to enable the ATO to develop consistent and comparable datasets in the national database, which will reduce tax error and increase tax compliance.
Collection of information is completed when and electronic advice of sale is submitted. If you are acting on your own behalf this information can be provided through the Self-Represented parties form, see the ‘Information for buyers, sellers and self-represented parties’ drop-down option on this page.
Requested property related information
The below table outlines what is needed for an electronic advice of sale submission in WA and what additional information is being requested for ATO reporting requirements. All information forms part of reporting to the ATO. Requirements for Landgate to supply reporting to the ATO is set out in Schedule 1 of the Taxation Administration Act 1953.
What is already reported when a property changes ownership in WA and what’s a new requirement.
Property-related information
Information about the property transfer
| Property-related information | Existing | New |
| Contract Date | ✓ | |
| Settlement Date | ✓ | |
| Transfer Date (if different) | ✓ | |
| Nature of Transfer | ✓ | |
| Date of Possession/Occupation | ✓ | |
| Contract consideration (sale price) | ✓ | |
| Sale price | ✓ | |
| Goodwill or Intellectual Property component | ✓ | |
| Interest transferred as a percentage | ✓ | |
| GST Payable | ✓ | |
| Non-monetary consideration | ✓ |
Information about each property
Buyer and seller-related information
If you’re an individual in Australia
If you’re an individual from overseas (provide items above plus below)
If you’re an organisation in Australia
If you’re an organisation from overseas (provide items above plus below)
Information for buyers, sellers and self-represented parties
Buyers and sellers
Represented buyers and sellers may be requested to provide ATO property reporting information to the conveyancing professional who is working on their behalf during the settlement process. As a represented buyer or seller, you won’t need to access PRO but you may be requested to provide consent for your settlement professional to share property related information with relevant participating agencies. Participating agencies can be found in the About Electronic Advice of Sale (EAS) submissions section of this page.
A self-represented party is someone who does not employ the services of a conveyancing professional/ settlement agent or a qualified lawyer to act on his or her behalf in the settlement process’. This means the responsibility lies with the self-represented party to undertake the duties of the settlement agent or lawyer and the self-represented party will be requested to provide the same information.
Self-represented parties that would like to provide information to the ATO for reporting requirements can utilise Landgate’s self-represented party form. Paper forms are still available for self-represented parties by contacting each participating agency. Participating agencies can be found in the About Electronic Advice of Sale (EAS) submissions section of this page.
Foreign residents buying and selling properties in the state of WA should consider engaging the services of a licensed conveyancing professional. For more information on the obligations of either an Australian or a foreign resident transacting in land, please visit the ATO website.
Self-represented parties
Buyers and sellers will be encouraged to use a settlement professional, but should you choose to self-represent, please complete one SRP Form A to provide property related information and provide other information which relates to you using SRP Form/s B/C/D/E.
Forms should be completed in BLOCK letters, signed, dated and presented at lodgement or settlement.
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SRP Form A - Property & contract of sale related detailspdf 256 KBView document
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SRP Form B - Australian Individual / Trusteepdf 182 KBView document
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SRP Form C - Non-Australian Individual / Trusteepdf 185 KBView document
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SRP Form D - Australian company, Super fund, Government organisation, Trust, Trustee (Organisation)pdf 107 KBView document
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SRP Form E - Non-Australian Company, Government organisation, Super fund, Trustee (organisation), Trustpdf 184 KBView document
Help
The following ATO Property Reporting Online content may help you:
Frequently asked questions
Government reporting Frequently asked questions
Each party involved in a property transfer, or any change of property ownership details (including change in proprietors, shares and tenancy) in Western Australia will be requested to provide details on the transaction.
The ATO proposes to use the information for the purpose of information-matching and ensuring compliance with the taxation laws of the Commonwealth Government. In addition, the information (which will include information about the nationality and residency of vendors and purchasers) is to be used for the purposes of a National Register of Foreign Ownership of Land Titles to be administered by the ATO.
Only authorised parties will have access to your information. The information will not be made available to anyone who does not have a valid reason to access it.
Personal information will be kept separate from the Title Register, which is a publicly searchable record. Personal information will be retained in a secure and encrypted database. They will be uploaded at the required time to the ATO via a secure portal. The portal of data entry will be encrypted and authenticated.
Property Reporting Online (PRO) Frequently asked questions
To use PRO you will need to be registered as a MyLandgate account user, your agency must have a Water Corporation ID, and your login ID must be set up for PRO via the Conveyancing Channel.
Register for MyLandgate or contact Customer Service on 08 9273 7373 for further information.
Yes – PRO incurs the same fees as charged in EAS2 for Electronic Advice of Sale (EAS) submissions. Conveyancers are charged a minimum fee of $14.50 Inc GST or a 10% service fee on products ordered, whichever is the higher.
There are no fees to provide Government requested information via PRO.
Customers, please note that Landgate performs system upgrades and maintenance on a regular basis. During these times some or all services may be unavailable, however Landgate will provide customers with details about which products or services are temporarily unavailable.
Our current scheduled maintenance times are:
- application changes are undertaken on Wednesdays from 5pm to 12am
- network/infrastructure changes are undertaken on Tuesdays from 5pm to 12am.
Please see our feedback page.
If you are experiencing an error please provide the below information to CustomerService@Landgate.wa.gov.au:
- A screenshot of the whole screen when you receive the error that you are getting
- Confirmation that cookies and temporary internet files have been deleted
- The Browser you are using
- When was the last time you were able to access the program successfully?
- Is anyone else in the office, or another computer able to access the program currently?
Should you require further information please contact Landgate Customer Service.
For each EAS submission you will be able to submit a maximum of 4 re-enquiries. If you want to amend information other than the settlement date or amend the settlement date after the settlement date has passed, you can submit a new EAS (with new fees) or you can contact all participating agencies directly to request the amendments.
You will be able to edit Government requested information up until the transaction is cancelled or matched with a dealing on the title register
You will be able to view the status and download certificates from the Water Corporation, RevenueWA and WA Planning Commission by clicking the EAS Responses button on the Review Transaction screen in PRO.
You will only be able to view transactions that your MyLandgate account has initiated and been invited to; transactions are not assigned or restricted to particular users of an account. Transactions linked to your MyLandgate account will show on your dashboard (until they are matched) and will be searchable under the Find function.
Client details are available for up to two years from the last date of entering or selecting their details in PRO. You can use the magnifying glass located next to the client’s name in PRO to search for the last used personal details. Note:the search icon is only available after you click the represent button and it appears next to proprietor’s name.
Yes, the service has the capability to process these requests. Note: the property must be group rated, each individually rated property must be lodged individually in PRO.
The below instances that are not accepted in EAS:
- Common property in a Strata Plan - EAS requires lot number to be entered. Common property do not have lot numbers and therefore it cannot be entered
- Land under the Deeds System of land registration
- Multi-property transactions - you may not receive responses from all the rating agencies. Please submit separate EASs for each property.
- Leases (i.e. crown title leases)
- Cancelled certificates of title
- Parent titles for new strata or subdivisions - the new titles must be issued. Properties cannot be entered against the parent title.
In some of the above instances, a manual enquiry can be undertaken by contacting the RevenueWA.
If you are a self-represented party or an interstate conveyancer, you are able to download a self-represented party form online.
If you are an interstate conveyancer the following options are available:
- Arrange for the self-represented party form to be completed and have the form handed in to Landgate along with the transfer documents
- A WA conveyancer with a MyLandgate account can submit it on your behalf
The form can be submitted to Landgate in person at our Perth or Midland office, or via the post.
View our postal and office addresses.
NB: the self-represented party form must be lodged with the Landgate documents (i.e. application, transfers etc). It will not be accepted separately.
The first name field can only include one first name with no spaces. Any additional first names and also middle names must be entered into the ‘other names’ field. The surname should only include the surname of the person.
Local Government Authorities are responsible for their charging method i.e. per EAS request or per lot. Participating Agencies are responsible for designating relevant rates for charging inclusive of setting the fees and GST taxes on their products.
A fee calculator is available for EAS fees in MyLandgate on the Conveyancing channel to support calculating what charges may be applicable at time of Settlement. To access the calculator, select Tools>Calculations>Calculate EAS Fees.
https://mylandgate.app.landgate.wa.gov.au/eas2/ViewEASServiceFees.do
If you are a local government wanting to change your charging method, please email EAS2AgencyRequests@Landgate.wa.gov.au.