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

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 Reconstructions and Consolidations

SRO

s250 DA – s250 M

Corporate Reconstructions and Consolidations

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