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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
s24 (2A) Non-aggregation of primary production land Primary Production Land Complex DOL
s250 – s250 D Corporate reconstruction and consolidation exemption Other SRO
s250 DA – s250 M Corporate reconstructions and consolidations Other SRO
s251 Managed investment schemes — exemption Trust Exemptions and Concessions SRO
s27 Partitions of land Partition or NICO Partition Complex DOL
s32A - 32X Sub-sales where there is no additional consideration (including parallel and building arrangements), no land development or no option DOL
s32A - 32X Sub-sales Options, Additional Development and/or Consideration not included in the contract price Complex DOL
s32W Sub-sale — nomination between relatives DOL
s32XD Economic entitlements Other ELM
s33 Change of trustee Trust Exemptions and Concessions Complex DOL
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