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  • Complete and lodge Form one

    Lodge Form one

    When you have a withholding obligation, you must complete Form one: GST property settlement withholding notification online.

    Form one is used to advise us of a property transaction for the supply of new residential premises or potential residential land where there is a withholding obligation, you:

    • need the information on the supplier notification to complete Form one
    • can complete and lodge Form one any time after the contract has been entered into, either
      • up until the due date for payment of the withholding amount (usually settlement date)
      • the date the first instalment is paid, for instalment contracts (other than a deposit).

    Purchasers can authorise a representative to lodge the forms on their behalf by giving them a signed declaration.

    Administrative penalties apply if you fail to notify us there was a requirement to withhold (not lodging the online forms).

    See also:

    Keep Form one confirmation of lodgment

    An online confirmation screen will be displayed once Form one is lodged.

    The confirmation screen shows you successfully lodged your form. It shows the:

    • lodgment reference number (LRN)
    • payment reference number (PRN)
    • expected settlement date
    • total withholding payment.

    A downloadable payment slip with barcode and copy of the form is available.

    You can print both from the confirmation screen.

    The confirmation email:

    • issues automatically to the email address you or your representative provided to us (if any)
    • provides a unique lodgment reference number (LRN) and payment reference number (PRN) and a downloadable payment slip
    • may take 24 to 48 hours to be received.

    You must keep the confirmation details for when it's time to lodge Form two.

    The LRN is required to lodge Form two and the PRN is used to make your payment.

    See also:

      Last modified: 05 Jul 2021QC 56253