Evidentiary Requirements Manual
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 |
---|---|---|---|---|
s16 and Part 5 of the TAA | Liability to duty and tax default | Other | ||
s250 – s250 D | Corporate reconstruction and consolidation exemption | Other | SRO | |
s250 DA – s250 M | Corporate reconstructions and consolidations | Other | SRO | |
s10 (1)(a) & (d) | NICO transfers | Partition or NICO | ELM | |
s27 | Partitions of land | Partition or NICO | Partition | Complex DOL |
s56(1)(a), (2)(a), (3)(a) | Transfers of farm to relative(s) — exemption | Primary Production Land | Family Farm Exemption | DOL |
s24 (2A) | Non-aggregation of primary production land | Primary Production Land | Complex DOL | |
s56 | Transfers of farms to relatives or charities | Primary Production Land | Family Farm transfer to a company, trust or association | Complex DOL |
s69AD | Exemption or concession for young farmers | Primary Production Land | Young Farmers Exemption | Complex DOL |
s10 (1)(a) & (d) | Transfer of discontinued road | Re-alignment of Boundaries | Complex DOL |