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

s42 (1)(a)

Deceased estates - Pursuant to a Will - Exemption (strictly accordance)

Deceased Estate Transfers

Deceased Estate Exemption

DOL

s7 (1)(b) & 10 (1)(e)

Deceased estates - transfer of life estate

Factional Interest

ELM

s35 (1)(b)

Declaration of trust by a trustee holding property solely for the transferor without any change in beneficial ownership

Trust Exemptions and Concessions

Complex DOL

s7 (1)(b)(i)

Declaration of Trust over dutiable property

Complex declaration of trust over dutiable property

ELM

s38 (2)

Declaration of trust pursuant to breakdown of relationship - Exemption (unidentified or non-dutiable property)

Complex declaration of trust over non-dutiable property

ELM

s34(1)(a)

Declarations of trust for land vested in an apparent purchaser

Declaration of trust lodgement

Complex declaration of trust over non-dutiable property

ELM

s55

Equity release programs - exemption

SRO

s37 (2)

Establishment of a trust relating to non-dutiable property

Declaration of trust

Discretionary Trust

DOL

s37 (1)

Establishment of a trust relating to non-dutiable property

Declaration of trust

Discretionary Trust

DOL

s10 (1)(a) & (d)

Exchange of properties

Adjustment to Dutiable Value

Complex DOL