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

s17 (1)

No double duty (transaction effected by more than one document)

No double duty

Complex DOL

s57 C (1)(a) & (b)

Land sold initially to a financial institution and then leased to a natural person

Unrelated transfers with concession

SRO

s57E

Change of financial institution - Exemption

SRO

s33

Change of trustee

Trust Exemptions and Concessions

Complex DOL

s57B1(a)&(b)

Land sold initially to financial institution and then re-sold to natural person

Unrelated transfers with concession

SRO

s34 (1)(b)

Property vested in an apparent purchaser

Trust Exemptions and Concessions

Complex DOL

s57 B 1(c) & (d) and (2)

Land sold initially to a financial institution and then re-sold to a natural person

Unrelated transfers with concession

SRO

s35 (1)(a)

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

Trust Exemptions and Concessions

Complex DOL

s57D (1) (c) and (2)

Land sold initially to natural person, beneficial interest then transferred to financial institution

Unrelated transfers with concession

SRO

s57 D (1) (b) and (2)

Land sold initially to a natural person, beneficial interest then transferred to a financial institution

Unrelated transfers with concession

SRO