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NSW OSR Land Tax Clearance Certificate FAQ

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How do I get access to NSW OSR Land Tax Clearances online?

Access to NSW OSR Land Tax Clearance Certificates online must be enabled for your CITEC Confirm account.

You can request access by completing the Request for Access Form available from the NSW Land Tax and Valuation Certificates Menu. Simply select 'Request Access to OSR Certificates' and complete the fields required. If your account is already set-up to access National Settlement Services then you do not need to complete another Request for Access.

The following details will be required in order to enable access for your account:

  • CITEC Confirm Account code
  • Company Name
  • Contact Name
  • Email address for the account
  • Phone Number
  • Postal Address

An Invoiced account with CITEC Confirm is a requirement to be granted access to these services.

If you are unsure whether your CITEC Confirm account is Invoiced or Pre-Pay, or you would like to set up an invoiced account, please contact the Confirm Service Centre on 1800 773 773 or confirm@citec.com.au.


What information will I get from a Land Tax Clearance Certificate?

A Land Tax Clearance Certificate will display the following details for the subject property:

  • the applicants
  • land description
  • land address
  • taxable land value
  • whether there is tax charged on the property ('not clear') or no tax charged ('clear').

How long are the Certificates valid for?

Certificates are only valid for the calendar year of issue. For example, a certificate ordered during December will expire on December 31 of that same year.

It is not possible to request a reissue of an expired certificate. Accordingly, you may prefer to withhold your certificate applications until 1 January.


How do I retrieve my results and track status of certificate orders?

Select Check Status of Orders (intelli-Doc) on the NSW Land Tax Clearance and Valuation Certificates Menu. The intelli-Doc screen will display. You will be able to search through orders, track their status, review errors and retrieve certificates for completed orders. You can search for orders using the date range, Keyword and File Reference search fields.

Documents in intelli-Doc can be emailed or saved to another location using the Email and Save buttons.


Why has my certificate been delayed?

Certificates are delayed when NSW OSR is not able to find an exact match for the subject property and need to review the information before a certificate can be produced. In these cases your order will have a status of “Pending” when viewed via Check Status of Orders (intelli-Doc).

The certificate will be returned as soon as it becomes available.


How long will my delayed certificate take to process?

Delayed Clearance Certificates typically take up to a week to process, but in some cases may take longer. If the certificate could not be produced then the status of your order in Check Status of Orders (intelli-Doc) shall be set to “Review” and the associated document will detail the error message returned from NSW OSR.


How can I prevent my requests from being delayed?

Ensure that the information you provide is accurate. The NSW Office of State Revenue has identified incorrect details including incorrect spelling of address details and incorrect title references as common causes of delayed requests.


Can I search on more than one lot in an SP at a time?

Up to three lots with the same owner can be included in a single strata plan application and will return a single clearance certificate.

For example: One unit and two garages can be treated as a single search.


How do I search on a Joint Tenancy or Tenancy in Common?

Where there is more than one proprietor, vendor or purchaser, each individual must be entered separately in the Party Details.

For example: If Tom and Betty Smith are joint tenants of a property, two party details should be entered - one for Tom Smith as a vendor and one for Betty Smith as a vendor. It is not correct to enter a single vendor called Tom and Betty Smith.


What if the property has been subdivided recently?

The Subdivision fields allow you to enter up to 30 “original” or “prior” land descriptions.

The Title Reference fields are mandatory if subdivision details are entered.


What is the Land Tax Threshold?

Land tax is calculated on the combined value of all the taxable land you own above the land tax threshold. The land tax threshold for 2016 is $482,000.

Please see the NSW OSR Rates and Thresholds page for more detailed information.


Do the certificates show the value of the Land Tax owing?

No; the value of the land tax owing is considered a matter of privacy for the owner of the property.

If a ‘not clear’ certificate is issued, it is up to the owner to determine the amount outstanding and ensure it is paid.


Can the value of the Land Tax be calculated from the information on the certificates?

Yes; persons with an interest in property land values, eg. valuers, accountants, are able to determine what tax is payable on a parcel of land, using the tax calculation information material provided on the valuation certificate.

This material is updated on the 1 January each year to reflect the current land tax.


Do I need to enter a Valuer General Property Id?

If the property has a plan type of SP or DP then the Title Reference can be entered under Land Descriptions. Click Add and the Title Reference field will display.

If the property is not a SP or DP then you will need to enter the Valuer General Property ID. The Property ID details can be located on the Notice of Valuation for the property, or a Land Tax Assessment.


How do I find the telephone number country code?

Select the Country code field and start typing the Country name. The select list will display the applicable country code.


What changes have been made to Land Tax Clearance Certificates from 1 July 2016?

Paper applications for Land Tax Certificates will no longer be accepted at the New South Wales Office of State Revenue (OSR), all applications must now be placed online through an OSR Approved Client Service Provider or Reseller, which includes CITEC Confirm.

In addition, an amendment to the Conveyancing (Sale of Land) Regulation 2010 requires the vendor under a contract for sale of land to provide a current Land tax Certificate (section 47 certificate) to the purchaser. This applies to all contracts entered into on or after 1 July 2016.

The Vendor Land Tax certificate must be provided to the purchaser as follows:

  • For contracts completing in 14 days or less, the vendor must provide the certificate on the day of exchange
  • For contracts completing in more than 14 days or with no completion date, the vendor must serve a Land tax Certificate at least 14 days before completion

The certificate does not have to be clear when provided to the purchaser.


How do I order a Vendor Land Tax Clearance Certificate?

From 1 July 2016, Vendor Land Tax Clearance certificates will be available via CITEC Confirm. Extra information will be required for Vendor party details.

If the certificate shows a charge two copies of the certificate may be provided - a purchaser and a vendor copy. One copy can be retained by the vendor to arrange clearance, and the other copy is to be provided to the purchaser in accordance with the requirements under the Conveyancing (Sales of Land) Regulation 2010.

If the certificate is clear, only one copy of the certificate will be generated and should be provided to the purchaser in accordance with the requirements under the Conveyancing (Sales of Land) Regulation 2010.


What new information will I need to provide to order a Vendor Land Tax Clearance certificate?

Additional information will be required when supplying the vendor party details for foreign and Australian Individuals and Companies.

You may wish to have the applicable information to hand before you order your Land Tax Clearance certificate.

Individuals

Australian Individual:

You must now supply the following:

  • Date of Birth
  • Tenancy Type (Sole Owner OR Tenants in Common OR Joint Tenants)
  • Ownership Percentage

Foreign Individual:

You must now supply the following:

  • Date of Birth
  • Country of Citizenship
  • Country of Tax Residence
  • Passport Number OR Overseas Identifier/s
  • Tenancy Type (Sole Owner OR Tenants in Common OR Joint Tenants)
  • Ownership Percentage

If available, you must also supply the following:

  • Visa Number / Subclass / Expiry Date
  • Foreign Investment Review Board (FIRB) Application Number

Organisations

Australian Company, Australian Superannuation Fund or Australian Government Organisation:

You must now supply the following:

  • ACN OR ABN OR ARBN
  • Tenancy Type (Sole Owner OR Tenants in Common OR Joint Tenants)
  • Ownership Percentage

Foreign Company, Foreign Superannuation Fund or Foreign Government Organisation:

You must now supply the following:

  • Country of Incorporation
  • Country of Tax Residence
  • Overseas Registration Number
  • Tenancy Type (Sole Owner OR Tenants in Common OR Joint Tenants)
  • Ownership Percentage

If available, you must also supply the following:

  • Overseas Identifier/s
  • Foreign Investment Review Board (FIRB) Application Number

This extra information is only required for Vendor Land Tax Clearance certificates. There are no extra data entry requirements for other purposes of enquiry.

For full details, please refer to the OSR Land Tax Certificate Changes document (PDF, 90KB).


What is an Overseas Identifier?

An Overseas Identifier is the unique identifier allocated to a ‘foreign individual’ in their country of tax residence for identification purposes, e.g. Tax Identification Number (TIN).

Other Overseas Identifiers can be any unique identifier used to identify that individual or company in their Country of tax residence, other than those already entered in the “Overseas Identifier” or “Overseas entity registration number” fields.

Only the number needs to be entered, not the name of the identifier.


What is a FIRB Application Number?

The Foreign Investment Review board (FIRB) Application Number is the application number received when originally purchasing the property.

If an FIRB Application Number exists, it must be entered for foreign individuals and companies.

The number should be entered regardless of whether an exemption was given.