ATO Property Reporting
The ATO real estate property transfer reporting project is being led in WA by Landgate on behalf of the WA Government. This project follows a Commonwealth Government requirement to ensure that a record of property ownership and sale information is provided to the Australian Taxation Office (ATO).
About ATO Property Reporting
ATO Property Reporting applies to all buyers and sellers across Australia
New 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. This applies to all buyers and sellers across Australia. 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.
Every state and territory is implementing the data collection in accordance with individual state legislation. In Western Australia this initiative has been led by Landgate, supported by the Revenue.
In Western Australia, the legislation is not expected to be passed until 2018. However, Landgate is engaging with the conveyancing industry to begin collecting this information in advance of WA legislation. The information covers details on the property itself and on the individuals, trusts, companies or organisations buying and selling property.
Collection of information is through Property Reporting Online (PRO) system which can be accessed by your conveyancing professional. 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. Landgate requests the support of the conveyancing industry to provide buyers and sellers information on the ATO’s requirements, and encourage them to provide the requested information for any property ownership changes from this date.
Property reporting requirements in WA
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
| Property-related information | Existing | New |
|---|---|---|
| Volume/Folio | ✓ | |
| Lot on Plan | ✓ | |
| Plan type | ✓ | |
| Property Street Address | ✓ | |
| Common Property | ✓ | |
| Other Title Information | ✓ | |
| Municipality (LGA) | ✓ | |
| Area | ✓ | |
| New building or housing | ✓ | |
| Residential off the Plan purchase | ✓ | |
| Subdivision or Consolidation | ✓ | |
| Previous (parent) Title reference (volume/Folio) | ✓ | |
| Date of Resurvey | ✓ |
Buyer and seller-related information
If you’re an individual in Australia
| Buyer and seller-related Information | Existing | New |
|---|---|---|
| Ownership percentage | ✓ | |
| Tenancy Type | ✓ | |
| Surname | ✓ | |
| First given name | ✓ | |
| Second given name | ✓ | |
| Residential Address at time of transfer | ✓ | |
| Residential Address for future notices | ✓ | |
| Postal Address for future notices (if different) | ✓ | |
| Trust name (if a trust) | ✓ | |
| Date of Birth | ✓ | |
| Nationality/Citizenship | ✓ | |
| Contact Phone Number | ✓ | |
| Email address | ✓ | |
| Country code of Tax residence | ✓ |
If you’re an individual from overseas (provide items above plus below)
| Buyer and seller-related Information | Existing | New |
|---|---|---|
| FIRB Application Number | ✓ | |
| Passport Number | ✓ | |
| Visa Number | ✓ | |
| Visa Subclass | ✓ | |
| Visa Expiry date | ✓ | |
| Overseas entity identifier | ✓ | |
| Other entity identifier | ✓ |
If you’re an organisation in Australia
| Buyer and seller-related Information | Existing | New |
|---|---|---|
| Ownership percentage | ✓ | |
| Tenancy Type | ✓ | |
| Surname | ✓ | |
| First given name | ✓ | |
| Second given name | ✓ | |
| Residential Address at time of transfer | ✓ | |
| Residential Address for future notices | ✓ | |
| Postal Address for future notices (if different) | ✓ | |
| Country of Incorporation | ✓ | |
| Trust name | ✓ | |
| Contact name | ✓ | |
| Contact Phone Number | ✓ | |
| Email address | ✓ |
If you’re an organisation from overseas (provide items above plus below)
| Buyer and seller-related Information | Existing | New |
|---|---|---|
| FIRB Application Number | ✓ | |
| Overseas entity registration number | ✓ | |
| Other entity identifier | ✓ |
Property Reporting Online (PRO) system
To meet the ATO’s requirements, Landgate has developed a new Property Reporting Online (PRO) system.
While developing PRO, Landgate has taken the opportunity to link the interface directly to the EAS2 legacy system to create a single data input point for EAS and ATO information. Conveyancing industry professionals have been closely involved in development of PRO through a co-design process. For a six-month period during 2017 the group, comprising metro and regional industry reps, met regularly to provide advice and feedback during development of the online system. Our thanks to the members of that group whose input and sharing of industry practices has helped to develop an online system which is intuitive and easy to use.
Property Reporting Online (PRO) delivers information relating to property transactions to approved/allowed recipients. PRO will be the only system for accessing Electronic Advice of Sale (EAS) following EAS2 being shut down in the second quarter of the 2018/19 financial year. PRO can be accessed through MyLandgate accounts.
Information for settlement industry
Conveyancers, property lawyers, and others involved in the process of buying and selling property in Western Australia will be important in gathering and inputting the information requested by the ATO.
The following ATO Property Reporting Online content may help you:
- Property Reporting Online (PRO) Training video
- Property Reporting Online (PRO) Training video to submit an EAS only
- Property Reporting Online (PRO) Training video to provide government information only
- User manuals
- Guide to submitting EAS and Government requirements [PDF 1.2MB]
- Guide to submitting Government requirements only [PDF 1.2MB]
- Guide to submitting EAS Only [PDF 1.1MB]
- Frequently Asked Questions
- Glossary of terms [PDF 0.8MB]
- Did you know brochure [PDF 0.8MB]
Information for buyers, sellers and self-represented parties
Buyers and sellers are requested to provide ATO property reporting information to the conveyancing professional who is working on their behalf during the settlement process.
When buying or selling your property, your settlement professional informs a number of public agencies (the Water Corporation, your local council, RevenueWA) so your name can be put on or taken off an account. This is done by completing an Electronic Advice of Sale (EAS).
To meet the ATO’s requirements, Landgate has developed a new Property Reporting Online (PRO) system through which information relating to property transactions can be collected and passed to approved/allowed recipients. The portal includes access to the Electronic Advice of Sale (EAS).
As the buyer or seller, you won’t need to access PRO but you are requested to provide your settlement professional with the information required by the ATO.
Self-represented parties
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.
Landgate will provide online versions of the paper forms needed to carry out a land transaction in Western Australia. These forms will soon be available at several online locations and also at Landgate counters. The self-represented party will be requested to provide all the information on the form before presenting the hard copy to Landgate customer service.
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 form
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.
- SRP Form A - Property & contract of sale related details [PDF 0.2MB]
- SRP Form B -– Australian Individual / Trustee [PDF 0.1MB]
- SRP Form C - Non-Australian Individual / Trustee [PDF 0.1MB]
- SRP Form D -– Australian company, Super fund, Government organisation, Trust, Trustee (Organisation) [PDF 0.1MB]
- SRP Form E - – Non-Australian Company, Government organisation, Super fund, Trustee (organisation), Trust [PDF 0.1MB]
Frequently asked questions
See all ATO Property Reporting FAQs.