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

s35 (1)(a)

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

Trust Exemptions and Concessions

Complex DOL

s41 (2)

Transfers to trustees or custodians of superannuation funds or trusts

Transfer to Superfunds

DOL

s50A

Conversion of land use entitlement to different form of title

Land use entitlement

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

s48 (c)

Bankruptcies and Administrations - Exemption

Bankruptcy matters

Complex DOL

s46 (1)

Co-operatives - Exemption

Trust Exemptions and Concessions

ELM

s35 (1)(c)

Transfer made by re-transfer - Bare trust transfers

Trust Exemptions and Concessions

Complex DOL

s46 (2)

Co-operatives - Exemption

Trust Exemptions and Concessions

ELM

s36 (1)(c)(i)

Property passing to beneficiaries of fixed trusts

Trust Exemptions and Concessions

Complex DOL

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