Evidentiary Requirements Manual

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.

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Section Title Lodgement category Sub category Channel

s44 (2)

Breakdown of Marriage and Domestic Relationships - Declaration of Trust (by a natural person)

Spouse or Domestic Partner Transfer

Breakdown of Relationship transfer between spouses/domestic partners

Complex DOL

s44(1)(a), (b)(i) and (c)(i)

Breakdown of marriage and domestic relationships - exemption (transfers between natural persons)

Spouse or Domestic Partner Transfer

Breakdown of Relationship transfer between spouses/domestic partners

DOL

s44(1)(a), (b)(i) or (ii), (c) and (d)

Breakdown of Marriage and Domestic Relationships - Transfer

Spouse or Domestic Partner Transfer

Breakdown of Relationship - transfer to a party that is not the spouse or domestic partner of the transferor

Complex DOL

s44 (3)

Breakdown of Marriage and Domestic Relationships - Transfer 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

Complex DOL

s57E

Change of financial institution - Exemption

SRO

s33

Change of trustee

Trust Exemptions and Concessions

Complex DOL

s38 (3)

Charitable trusts - Exemption

Declaration of trust

Complex declaration of trust over non-dutiable property

ELM

s45 (a) & (b)

Charities and Friendly Societies (Charities)

Transfer to an approved Charity, Government Body or Authority

Transfer to an approved Charity

Complex DOL

s45 (c)

Charities and Friendly Societies (Friendly Societies)

Transfer to an approved Charity, Government Body or Authority

Transfer to an approved Charity

Complex DOL

s46 (1)

Co-operatives - Exemption

Trust Exemptions and Concessions

ELM