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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
s24 Aggregation of dutiable property Aggregation Complex DOL
s48A Amalgamations of industrial organisations - Exemption No double duty SRO
s48 (c) Bankruptcies and Administrations - Exemption Bankruptcy matters Complex DOL
s48 (a) Bankruptcies and Administrations - Exemption Bankruptcy matters Complex DOL
s48 (b) Bankruptcies and Administrations - Exemption Bankruptcy matters Complex DOL
s48 (d) Bankruptcies and Administrations - Exemptions Bankruptcy matters Complex DOL
s48 (d) Bankruptcies and Administrations - Exemptions Bankruptcy matters Complex DOL
s48(ca) Bankruptcies and Administrations - Exemptions Bankruptcy matters Complex DOL
s41 (3) Beneficiary transferring property to a trustee or custodian of a superannuation fund or trust Transfer to Superfunds Complex DOL
s44 (4) Breakdown of Marriage and Domestic Relationships - Declaration of Trust (by a corporation) Spouse or Domestic Partner Transfer Breakdown of Relationship - transfer to a party that is not the spouse or domestic partner of the transferor ELM
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