Once ROL has cleared all transaction data, the application form and initial set of transactions must be submitted to RevenueWA, along with all other transaction data sets that have been the subject of a customs entry and all customs certificates. Since the parties acted at all times in accordance with their rights and obligations under the first contract of sale of the property, the first contract was performed and was not terminated. Transfer tax must be paid on the first and second agreements.8 A general conditional agreement that, for relevant reasons, is terminated within two months of the date of execution is not taxable and a transaction record for the transaction must not be submitted to the Commissioner. Under these conditions, there is no obligation to apply for an exemption for a cancelled transaction. A replacement transaction is another customs transaction between the same parties as the cancelled transaction: this can also happen if the GST applies to the counterparty. Generally speaking, the tax is levied on the GST amounts included. A revaluation may be necessary if the GST is part of the counterparty, but the tax has only been calculated on the basis of the exclusive amount of the GST. P enters into an agreement with V (the first agreement) on the purchase of V`s property. Before invoicing, P wishes to modify the buyer of the property to involve his spouse Q. .