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.
|Section||Title||Lodgement category||Sub category||Channel|
|s55||Equity release programs - exemption|
|s16 and Part 5 of the TAA||Liability to duty and tax default||Other|
|s10 (1)(a) & (d)||Exchange of properties||Adjustment to Dutiable Value||Complex DOL|
|s10 (1)(a) & (d)||Transfer of discontinued road||Re-alignment of Boundaries||Complex DOL|
|s10(1)(a)&(d)||Transfers of land and business and licensed premises||Sale of Business and/or Goods||Complex DOL|
|s10(1)(a)&(d)||Fractional interest transfers (including timeshare transfers)||Adjustment to Dutiable Value||Complex DOL|
|s10 (1)(a) (ib)||Deceased estates - estate in remainder||Deceased Estate Transfers||Deceased Estate (outside of the term of the Will)||Complex DOL|
|s24||Aggregation of dutiable property||Aggregation||Complex DOL|
|s17 (1)||No double duty (transaction effected by more than one document)||No double duty||Complex DOL|
|s22(2), (2A), (3) & (4)||Interest, agreement or arrangement that reduces the value of the property||Adjustment to Dutiable Value||Complex DOL|