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)

Vesting order

Historical & Terms Contracts

SRO

s41(1)

Transfers to trustees or custodians of superannuation funds or trusts

Transfer to Superfunds

DOL

s41 (2)

Transfers to trustees or custodians of superannuation funds or trusts

Transfer to Superfunds

DOL

s10(1)(a)&(d)

Transfers of land and business and licensed premises

Sale of Business and/or Goods

Complex DOL

s56

Transfers of farms to relatives or charities

Primary Production Land

Family Farm transfer to a company, trust or association

Complex DOL

s56(1)(a), (2)(a), (3)(a)

Transfers of farm to relative(s) - Exemption

Primary Production Land

Family Farm Exemption

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

s47 (1)

Transfer to government bodies - Exemption

Transfer to an approved Charity, Government Body or Authority

Transfer to a Government Body or Authority

Complex DOL

s47 (2)

Transfer to diplomats - Exemption

Transfer to an approved Charity, Government Body or Authority

Transfer to a Government Body or Authority

Complex DOL

s218 of Associations Incorporation Reform Act 2012

Transfer to an incorporated association or the amalgamation of two or more incorporated associations.

No double duty

Complex DOL