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Changes in beneficial ownership without changing legal ownership

Channel: SRO
Section: S7(1)(b)(vi)

Circumstances/Transactions

Dutiable transactions that result in a change in beneficial ownership of land that are not effected by a written instrument within 30 days of the transaction occurring. 

Evidence

  1. Digital Duties Form.
  2. A copy of any contract of sale between the parties.
  3. A copy of any agreement between the parties.
  4. A statutory declaration stating whether any consideration has passed between the parties and if so provide details of the amount paid.
  5. Evidence of the value of the property by:
    1. a letter of appraisal from a licensed real estate agent and a copy of the rate notice, or
    2. a valuation from a certified practising valuer who is a member of the Australian Property Institute (API) or by a member of the Real Estate Institute of Victoria (REIV) with sworn valuer accreditation.

When to lodge

Lodge documents after settlement directly with the State Revenue Office.

Updated: 2 October 2026