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.
|Section||Title||Lodgement category||Sub category||Channel|
|s44(1)(a), (b)(i) and (c)(i)||Breakdown of marriage and domestic relationships - exemption (transfers between natural persons)||Spouse or Domestic Partner Transfer||Breakdown of Relationship transfer between spouses/domestic partners||DOL|
|s42 (1)(a)||Deceased estates - Pursuant to a Will - Exemption (strictly accordance)||Deceased Estate Transfers||Deceased Estate Exemption||DOL|
|s37 (1)||Establishment of a trust relating to non-dutiable property||Declaration of trust||Discretionary Trust||DOL|
|s37 (2)||Establishment of a trust relating to non-dutiable property||Declaration of trust||Discretionary Trust||DOL|
|s54||Joint tenants and tenants in common - exemption||Change in the Manner of Holding (equal shares)||Change in the manner of holding two parties in equal shares (joint tenants in common or vice versa)||DOL|
|s43||Marriage and Domestic Relationships - Exemption||Spouse or Domestic Partner Transfer||Breakdown of Relationship transfer between spouses/domestic partners||DOL|
|s21(3) & (4) & (4A) & (5)||Off-the-plan transfers - Land and Building Packages and Refurbishments - Concession||Transfer to parties that are not related or associated||Unrelated Party Transfers||DOL|
|s57 H-I, s57J or JA||Principal Place of Residence (PPR) - Concession/reduction of duty||Transfer to parties that are not related or associated||Unrelated Party Transfers||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|
|s32W||Sub-sale - nomination between relatives||Sub-Sale and/or Nomination Transfers||Sub-sale/Nomination – Transferor and Transferees are not related||DOL|