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 Office of State 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 will be through a newly-created Property Reporting Online (PRO) system which can be accessed by your conveyancing professional. PRO will be operational from late September 2017. 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 ExistingNew
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 ExistingNew
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 ExistingNew
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 ExistingNew
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 ExistingNew
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 ExistingNew
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

Landgate has developed a new Property Reporting Online (PRO) system which provides for information relating to property transactions to be passed to approved/allowed recipients. PRO is also the system for accessing Electronic Advice of Sale (EAS), accessed through MyLandgate accounts.

While building PRO, Landgate has taken the opportunity to build a new and more usable interface for the EAS. 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.

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:

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, Office of State Revenue) 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.

Frequently asked questions

See all ATO Property Reporting FAQs.

This page was last updated on: 06 Mar 2018