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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
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
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