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When you buy or acquire property in Victoria, you pay land transfer duty on your property, unless an exemption applies. The Evidentiary Requirements Manual provides guidance in relation to the evidence you need to provide the State Revenue Office so that we can assess your transaction or grant an exemption in accordance with the Duties Act 2000.

Most transactions need to be lodged through Duties Online:

  • Standard system assessed transactions prior to settlement via Electronic Lodgement Network Operator (ELNO) lodgement (DOL).  
  • Complex transactions 30 days prior to settlement via ELNO lodgement (Complex DOL).
  • After settlement, Electronic Lodgement Model (ELM) paper transactions via settlement statement.​ 

In a few rare instances, the State Revenue Office (SRO) may accept documents lodged outside of Duties Online. This is noted in the specific lodgement requirements. 

Digital duties forms

You must use the digital duties form for all contracts, or where there is no contract, all transfers, entered into on or after 1 July 2017. Any reference to these forms in the Evidentiary Requirements Manual should be read as a reference to the digital duties form.

Filter by: DOL  Filter by: Complex DOL  Filter by: ELM  Filter by: SRO  View All

Section Title Lodgement category Sub category Channel
s27 Partitions of land Partition or NICO Partition Complex DOL
s21(3) & (4) & (4A) & (5) Off-the-plan transfers — land and building packages and refurbishments — concession DOL
s24 (2A) Non-aggregation of primary production land Primary Production Land Complex DOL
s17 (1) No double duty (transaction effected by more than one document) No double duty Complex DOL
s10 (1)(a) & (d) NICO transfers Partition or NICO ELM
s14 Necessity for written instrument or written statement SRO
s43 Marriage and domestic relationships — exemption Spouse or Domestic Partner Transfer Breakdown of Relationship transfer between spouses/domestic partners DOL
s251 Managed investment schemes — exemption Trust Exemptions and Concessions SRO
s16 and Part 5 of the TAA Liability to duty and tax default Other
s70 - 89Y Landholder Acquisitions SRO
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