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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.

Filter by: DOL  Filter by: Complex DOL  Filter by: ELM  Filter by: SRO  View All

Section Title Lodgement category Sub category Channel
s33 Change of trustee Trust Exemptions and Concessions Complex DOL
s34 (1)(b) Property vested in an apparent purchaser Trust Exemptions and Concessions 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)(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
s36A (1)(c)(ii) & (3) para (a) Property passing to a beneficiary of a discretionary trust (where the beneficiary is acting as trustee of another trust with natural person beneficiaries) Trust Exemptions and Concessions Complex DOL
s36A (1)(d) Property passing to a beneficiary of a discretionary trust (where the beneficiary is a corporation) Trust Exemptions and Concessions 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
s36B(1) & (2)(a)(i) Property passing to a natural person unitholder absolutely Trust Exemptions and Concessions Complex DOL
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