In Victoria, primary production land incorporating bundled or unbundled water entitlements may be exempt from land transfer duty. You no longer need to lodge a statutory declaration when you claim this exemption as it is now part of our all-in-one Digital Duties Form.

If you did not claim an exemption from duty at the relevant time, you can apply for a refund.

1. Gather required information

   You need the following information to complete the Digital Duties Form:

   • Full name and date of birth of the transferee.
   • Property details, including market value and dimensions.
   • Intended use of the property.
   • Description of primary production goods and value.
   • Details of non-dutiable water entitlements, including type of water entitlement, water trading zone, quantity of water and the value of the water entitlement.

   Where water entitlements have been transferred together with land, you must also provide these supporting documents:

   • The original completed transfer of land.
   • A full copy of the contract, including any special conditions.

   If the water is unbundled, you must also provide one of the following:

   • A completed application to transfer/divide a water share (Water Share Form 1/Form3) and a copy of the transfer of a water share.
   • A copy of the water share record in the Victorian Water Register.

   If the water is not yet unbundled, you must also provide an information statement from the relevant water authority.

   Where the parties to the transfer are related and the transfer is not exempt, you must also provide:

   • A copy of the certificate of title.
   • Evidence of the value of the dutiable property via:
     • a letter of appraisal from a licensed real estate agent and a copy of the rate notice, or
     • a valuation from a certified practising valuer who is a member of the Australian Property Institute or from a member of the Real Estate Institute of Victoria with sworn valuer accreditation, or
     • a real property value statutory declaration.

2. Complete your form

   The Digital Duties Form can be completed online. If you are a registered to use Duties Online you can create a form under the ‘Create’ tab in the system.

   If you are an individual, you must register and lodge via our public lodgement system. Registration is a simple process and you can electronically lodge scanned documents after you register with us. 

Next Steps

We will contact you in writing to issue your duty assessment once we have verified all documentation and calculations.

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