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  • Who completes and lodges the forms

    Only purchasers are required to complete and lodge the two online forms.

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

    Depending on the state or territory the property is located in, the purchaser's representative can include either a conveyancer or solicitor.

    Declaration for representative

    A purchaser can arrange for a representative to complete and lodge the forms on their behalf by completing a signed declaration stating:

    • you have authorised your representative to lodge the form
    • the information in the form is true and correct
    • that, if your representative is a conveyancer, you are aware that your representative is not a registered tax agent or Australian legal practitioner and they cannot provide tax agent or legal services.

    You can give this declaration to your representative in email, fax or paper form. You need to keep the declaration (or a copy) for up to five years. We recommend your representative also keeps a copy of the declaration for their own records. Paper declarations can be scanned and stored electronically.

    Note: Don't send your declaration to us unless we ask for a copy.

    You should be aware that penalties may be imposed for giving false or misleading information.

    If you are acting as the representative for the purchaser you need to understand what you can or cannot do under the Tax Agent Services Act 2009 (TASA).

    Example of a declaration

    I, [name of client], authorise [name of representative] to prepare and lodge the GST property settlement withholding notification and GST property settlement date confirmation [remove one document if authority has not been given to lodge both] to the Commissioner of Taxation on my behalf.
    I declare that the information provided for the preparation of the document is true and correct.
    [For conveyancers only] I am aware that [name of representative] cannot provide tax agent or legal services.
    I am authorised to make this declaration.
    [Insert for email declaration] Type full name and date
    [Insert for paper declaration] Signed: Date:

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    How to complete Form one: GST property settlement withholding notification

    Before you start, make sure you have the following documents available:

    • contract of sale
    • supplier withholding notification (this may have been provided to you in a separate document or incorporated into the contract of sale).

    Forms are completed online. You must complete and lodge your form in one session – you can't save an incomplete form and return to complete it at a later time.

    Help is available in the top right-hand side of the form.

    If you're unsure of how to complete this form after reading these instructions or you have any issues, phone us on 13 28 66 (Fast Key Code 3 4).

    On this page:

    Contact details

    As the purchaser or their representative, you must provide your contact details. This allows us to contact you to resolve any issues and process the form faster.

    Don't include brackets or spaces in your phone number.

    If you give us your email address, we will email you a copy of the notification confirmation. If you have not provided your email address, you will be prompted to print a copy of the summary page. You should keep a copy of the summary page.

    Property details

    The property details should be listed in the contract you signed. Mandatory fields vary depending on the state or territory where you have purchased the property.

    Show all dates as dd/mm/yyyy or select them using the calendar.

    The contract price is shown on the contract of sale and is inclusive of the GST. Include the GST-inclusive market value of any non-monetary consideration as notified by the supplier. Enter numbers only – do not use commas.

    You can enter up to 10 properties on Form one, this is only recommended where:

    • you have purchased multiple properties under the one contract
    • the properties are all settling on the same day.

    If there are more than 10 properties to be entered on the form, you will need to complete and lodge another set of forms.

    When lodging Form one for a property with a contract that was entered into before 1 July 2018 and settles after 30 June 2020, complete Form one – GST property settlement withholding notification with a Contract date of 1 July 2018 to allow the form to be lodged.

    Purchaser details

    Provide as much detail as possible to ensure we process your form quickly.

    This section is for the purchaser buying the property. If there are multiple purchasers on the title, list each purchaser on the form.

    If there are more than 10 purchasers, complete and lodge the form with details of 10 of the purchasers and contact us after 48 hours on 13 28 66 (Fast Key Code 3 4) to provide the additional purchaser details. You will need to wait 48 hours after the form has been lodged so that we can process it.

    You're not required to provide your Australian business number (ABN) or tax file number (TFN), but providing them helps us identify you in our records, which means we can process the form faster.

    Don't include brackets or spaces in your phone number.

    Enter the percentage of the property that the purchaser will legally own – this information is usually specified in the property transfer form or the equivalent in your state or territory. Only use whole percentages.

    If there are:

    • tenants in common, enter the defined share in the property – for example, if purchaser one has 25% then purchaser two has 75%
    • joint tenants, enter an equal share in the property – for example, if there are
      • two purchasers, enter 50% for each purchaser
      • three purchasers in the property transaction, enter the following details in the form
        • purchaser one 33%
        • purchaser two 33%
        • purchaser three 34%
      • four purchasers, enter 25% for each purchaser.

    The total ownership percentage must equal 100%.

    Supplier details

    The supplier details are for the entity liable to pay the GST on the supply of the property. If there are multiple suppliers, each of them needs to be listed on the form.

    The supplier (or suppliers) you enter on the form may be different to the vendor on the contract or the registered proprietor on the certificate of title. For example, this may be the case if the vendor is part of a GST group or is under external administration.

    For partnerships, enter the name of the partnership – you are not required to list the individual partners names on the form.

    Provide as much detail as possible to ensure the form is processed in a timely manner.

    Enter the supplier's phone number with area code or mobile number – don't include brackets or spaces in your entry.

    Withholding payment – enter the amount provided in the supplier's written notification (rounded down to the nearest dollar).

    If there are more than 10 suppliers, after lodging this form, you must lodge additional copies of Form one until you have included all suppliers.

    Summary and declaration

    Review the details input into the online form in the summary section before completing the declaration section of the form.

    You can then lodge Form one online.

    Confirmation screen

    The confirmation screen shows that you have 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 is available. You will need to select the payment slip hyperlink to access it.

    We will send a confirmation email to your nominated email address, if you have provided one. The confirmation email may take 24 to 48 hours.

    If you haven't provided an email address we won't issue a confirmation. You should keep a copy of the form. Do this by selecting Print friendly version to save or print the form.

    We recommend you:

    • provide a copy to the purchaser if you are a representative of the purchaser
    • advise the supplier that you have received confirmation that you have lodged your form.

    After you lodge Form one

    After processing your Form one: GST property settlement withholding notification, we will send a confirmation email with your unique PRN and LRN.

    If you have not provided an email address, the PRN, LRN and payment slip with a barcode will be available to you on the Confirmation screen.

    You will need to keep these numbers as you will need them when lodging your Form two and when making your payment. We only issue one unique PRN per Form one, even if you provide details of multiple purchasers or suppliers on the form.

    If required, we will contact the person listed under the contact details to resolve or clarify any information.

    Your obligations aren't complete until you lodge your Form two and pay the withholding payment.

    Failure to lodge forms on time may result in penalties being imposed.

    If any details have changed since lodging your form (excluding the expected settlement date), phone us on 13 28 66 (Fast Key Code 3 4).

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      Last modified: 23 Jul 2020QC 55781