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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
s45A Health centres and services - Exemption Transfer to an approved Charity, Government Body or Authority Transfer to a Government Body or Authority Complex DOL
s57 F(a) If a natural person dies (transfer of interest held by financial person) Trust Exemptions and Concessions Complex DOL
s57 F(b) If a natural person dies (transfer of interest held by natural person) Trust Exemptions and Concessions Complex DOL
s22(2), (2A), (3) & (4) Interest, agreement or arrangement that reduces the value of the property Adjustment to Dutiable Value Complex 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
s57 A 1(a) & (b) Land sold initially to a financial institution and a natural person and then leased to natural person Unrelated transfers with concession SRO
s57 C (1)(d) & (2) Land sold initially to a financial institution and then leased to a natural person Unrelated transfers with concession SRO
s57 C (1)(a) & (b) Land sold initially to a financial institution and then leased to a natural person Unrelated transfers with concession SRO
s57 B 1(c) & (d) and (2) Land sold initially to a financial institution and then re-sold to a natural person Unrelated transfers with concession SRO
s57 D (1) (b) and (2) Land sold initially to a natural person, beneficial interest then transferred to a financial institution Unrelated transfers with concession SRO
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