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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
s35 (1)(c) Transfer made by re-transfer — bare trust transfers Trust Exemptions and Concessions Complex DOL
s10 (1)(a) & (d) Transfer of discontinued road Re-alignment of Boundaries Complex DOL
s57 Transfer of land to the lessee of the land SRO
s40(1) Transfer of property from one superannuation fund to another Trust Exemptions and Concessions Complex DOL
s38a Transfer of property to a special disability trust (SDT) Trust Exemptions and Concessions Complex DOL
s58-60 Transfer to an eligible pensioner where the contract was entered on or after 1 July 2012 DOL
s218 of Associations Incorporation Reform Act 2012 Transfer to an incorporated association or the amalgamation of two or more incorporated associations No double duty Complex DOL
s47 (2) Transfer to diplomats — exemption Transfer to an approved Charity, Government Body or Authority Transfer to a Government Body or Authority Complex DOL
s47 (1) Transfer to government bodies — exemption Transfer to an approved Charity, Government Body or Authority Transfer to a Government Body or Authority Complex DOL
s10 (1)(a) & (d) Transfers for full interest between unrelated parties (non-residential) Transfer to parties that are not related or associated Unrelated Party Transfers DOL
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