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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
s10 (1)(a) & (d) NICO Transfers Partition or NICO ELM
s17 (1) No double duty (transaction effected by more than one document) No double duty Complex DOL
s24 (2A) Non-aggregation of primary production land Primary Production Land Complex DOL
s21(3) & (4) & (4A) & (5) Off-the-plan transfers - Land and Building Packages and Refurbishments - Concession Transfer to parties that are not related or associated Unrelated Party Transfers DOL
s27 Partitions of land Partition or NICO Partition Complex DOL
s57 H-I, s57J or JA Principal Place of Residence (PPR) - Concession/reduction of duty Transfer to parties that are not related or associated Unrelated Party Transfers DOL
s36A (1)(d) Property passing to a beneficiary of a discretionary trust (where the beneficiary is a corporation) Trust Exemptions and Concessions Complex DOL
s36A (1)(c)(ii) & (3) para (a) Property passing to a beneficiary of a discretionary trust (where the beneficiary is acting as trustee of another trust with natural person beneficiaries) Trust Exemptions and Concessions Complex DOL
s36A (1)(c)(i) Property passing to a beneficiary of a discretionary trust (where the beneficiary is not acting as trustee of another trust) Trust Exemptions and Concessions Complex DOL
s36A (1)(c)(ii) & (3) para (b) Property passing to a beneficiary of a discretionary trust (where the beneficiary is the trustee of another trust whose beneficiaries include a corporation as trustee of another trust) Trust Exemptions and Concessions Complex DOL
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