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.

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Section Title Lodgement category Sub category Channel

s44(1)(a), (b)(i) and (c)(i)

Breakdown of marriage and domestic relationships - exemption (transfers between natural persons)

Spouse or Domestic Partner Transfer

Breakdown of Relationship transfer between spouses/domestic partners

DOL

s42 (1)(a)

Deceased estates - Pursuant to a Will - Exemption (strictly accordance)

Deceased Estate Transfers

Deceased Estate Exemption

DOL

s37 (2)

Establishment of a trust relating to non-dutiable property

Declaration of trust

Discretionary Trust

DOL

s37 (1)

Establishment of a trust relating to non-dutiable property

Declaration of trust

Discretionary Trust

DOL

s54

Joint tenants and tenants in common - exemption

Change in the Manner of Holding (equal shares)

Change in the manner of holding two parties in equal shares (joint tenants in common or vice versa)

DOL

s43

Marriage and Domestic Relationships - Exemption

Spouse or Domestic Partner Transfer

Breakdown of Relationship transfer between spouses/domestic partners

DOL

s21(3) & (4) & (4A) & (5)

Off-the-plan transfers - Land and Building Packages and Refurbishments - Concession

Transfer to parties that are not related or associated

Unrelated Party Transfers

DOL

s57 H-I, s57J or JA

Principal Place of Residence (PPR) - Concession/reduction of duty

Transfer to parties that are not related or associated

Unrelated Party Transfers

DOL

s10 (1)(a) & (d)

Related party including associated or fractional interest transfers

Transfer to a Related or Associated Party

Transfer to a Related or Associated Party - no Concessions

DOL

s32W

Sub-sale - nomination between relatives

Sub-Sale and/or Nomination Transfers

Sub-sale/Nomination – Transferor and Transferees are not related

DOL