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

s45 (c)

Charities and Friendly Societies (Friendly Societies)

Transfer to an approved Charity, Government Body or Authority

Transfer to an approved Charity

Complex DOL

s35 (1)(a)

Transfer by the transferor to a trustee without any change in beneficial ownership - bare trust

Trust Exemptions and Concessions

Complex DOL

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

s48 (c)

Bankruptcies and Administrations - Exemption

Bankruptcy matters

Complex DOL

s35 (1)(c)

Transfer made by re-transfer - Bare trust transfers

Trust Exemptions and Concessions

Complex DOL

s36 (1)(c)(i)

Property passing to beneficiaries of fixed trusts

Trust Exemptions and Concessions

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

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

s36B(2)(e)

Property passing to a unitholder that is a trustee of a superannuation fund

Trust Exemptions and Concessions

Complex DOL

s36B(2)(d)

Property passing to unitholders in unit trust schemes

Trust Exemptions and Concessions

Complex DOL