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

s10 (1)(a) & (d)

Exchange of properties

Adjustment to Dutiable Value

Complex DOL

s10 (1)(a) & (d)

NICO Transfers

Partition or NICO

ELM

s10 (1)(a) & (d)

Transfer of discontinued road

Re-alignment of Boundaries

Complex DOL

s10 (1)(a) & (d)

Related party including associated or fractional interest transfers

Transfer to a Related or Associated Party

Transfer to a Related or Associated Party - no Concessions

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

s10 (1)(a) (ib)

Deceased estates - estate in remainder

Deceased Estate Transfers

Deceased Estate (outside of the term of the Will)

Complex DOL

s10 (1)(a) (ii)

Crown leasehold transfers

SRO

s10(1)(a)&(d)

Realignment of boundaries

Trust Exemptions and Concessions

Complex DOL

s10(1)(a)&(d)

Fractional interest transfers (including timeshare transfers)

Adjustment to Dutiable Value

Complex DOL

s10(1)(a)&(d)

Transfers of land and business and licensed premises

Sale of Business and/or Goods

Complex DOL