For ease of reference as shown on the OSR WA link
Transactions self-assessed in Online Duties eligible for settlement in PEXA:
There is an agreement (e.g. a contract for sale / offer and acceptance) in place.
The purchaser on the agreement is an individual, corporation or trustee of a trust or superannuation fund. For example, Super Fund Pty Ltd executes a contract for sale to purchase a property as trustee of the ABC Superannuation Fund. A transfer of land is then executed to transfer the property into Super Fund Pty Ltd’s name.
The purchaser on the agreement substitutes their interest in the property to a related transferee on the transfer. For example, Mary executes a contract for sale to purchase a property. Mary decides to substitute 100% of her interest in the property to her son.
The transaction is between related parties (if there is an agreement in place). For example, Louise executes a contract for sale to purchase a property from her father.
Transactions self-assessed in Online Duties ineligible for settlement in PEXA:
Transactions which are:
Transfers of land without an agreement or contract in place For example, a transaction between related parties where they decide not to draw up a contract.
Acquisitions of new dutiable property on its creation, grant or issue (e.g. easements) For example, Greg agrees to grant an easement over his land to a utility services provider.
Surrenders of special dutiable property (e.g. easements) For example, the utility services provider no longer requires an easement over Greg's property and surrenders the easement.
Agreements to transfer business assets. Transfer of business assets are not registered with Landgate so are not eligible for electronic settlement.
Related party transfers of land from an individual to their superannuation fund (where it is eligible for nominal duty) For example, Sue executes a contract for sale to transfer an investment property she owns to her superannuation fund. The transaction was self-assessed for nominal duty of $20.
Transfers of land from a discretionary trust to a beneficiary of the trust (where it is eligible for nominal duty) For example, Bob, as trustee of the Smith Family Trust, decides to vest part of the trust property to Mary who was a beneficiary at the time the property was acquired. The transaction was assessed for nominal duty of $20.
Any transaction where the interested parties (transferor or transferee) is acting in their capacity as:
Administrator
Executor
Custodian
Any agreement to transfer land, where there is additional duty payable on the transfer (e.g. subsale transactions)
Any transaction where foreign transfer duty is payable (or exempted)
Any transaction that is assessed by State Revenue (e.g. not self-assessed)
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