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|
|s46 (2)||Co-operatives - Exemption||Trust Exemptions and Concessions||ELM|
|s50A||Conversion of land use entitlement to different form of title||Land use entitlement||ELM|
|s250 – s250 D||Corporate reconstruction and consolidation exemption||Other||SRO|
|s250 DA – s250 M||Corporate Reconstructions and Consolidations||Other||Transfers, other than deceased estates, with > 1 consideration||SRO|
|s10 (1)(a) (ii)||Crown leasehold transfers||SRO|
|s7 (1)(b) & 10 (1)(e)||Deceased estates - Assignment or surrender or disclaimer of interest under a will or intestacy||Deceased Estate Transfers||Deceased Estate (outside of the term of the Will)||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|
|s42||Deceased estates - Exemption - A transfer made to a beneficiary pursuant to a maintenance order by the Supreme or County Court||Deceased Estate Transfers||Deceased Estate (outside of the term of the Will)||Complex DOL|
|s42 (2)||Deceased estates - Exemption - Vesting under s13 of the Administration and Probate Act 1958||Deceased Estate Transfers||Deceased Estate (outside of the term of the Will)||Complex DOL|
|s42(3)||Deceased estates - Exemption - Will & Intestacy (broad accordance)||Deceased Estate Transfers||Deceased Estate (outside of the term of the Will)||Complex DOL|