Note: Only access these forms from this web page or the PEXA platformExternal Link. This will reduce issues if you attempt to lodge another way.
Step 1: Complete and lodge Form one
Lodge now – Form one: GST property settlement withholding notificationWhen lodging Form one for a property with a contract entered into before 1 July 2018 and settlement is after 30 June 2020, the contract date you enter depends on if you lodge via:
- our website – enter a contract date of 1 July 2018 to allow the form to be lodged
- PEXA platform – enter the actual contract date.
Form one notifies us that a purchaser has entered into a contract and has a withholding obligation.
You can complete and lodge Form one any time after the contract has been entered into and you have a written notification from your supplier. You can lodge up until the due date for payment of the withholding amount – this is usually settlement or the first instalment date.
Refer to How to complete Form one.
Step 2: Complete and lodge Form two
Lodge now – Form two: GST property settlement date confirmationForm two confirms the settlement date and attaches the withholding liability onto the purchaser's account.
Complete and lodge Form two for:
- a standard land contract, either
- within two business days before settlement
- on the day of settlement
- on the next business day after settlement
- an instalment contract – when the first instalment is paid.
Refer to How to complete Form two.
Step 3: Make the withholding payment to us
Make the withholding payment to us for:
- a standard land contract – on the day of settlement
- an instalment contract – when the first instalment is paid.
Refer to How to pay the withholding amount.
Find out about
- Who completes and lodges these forms
- How to complete Form one
- How to complete Form two
- How to amend or cancel your forms
- How to pay the withholding amount
See also