Evidentiary Requirements Manual
Evidence required for land transfer duty transactions and exemptions.
Using the manual
This manual explains the evidence required for land transfer duty transactions, including any exemptions.
Most transactions must be lodged through Duties Online:
- standard system assessed transactions before settlement via an Electronic Lodgement Network Operator (ELNO)
- complex transactions at least 30 days before settlement via ELNO lodgement
- Electronic Lodgement Model paper transactions after settlement via a settlement statement.
In limited situations, we accept documents lodged outside Duties Online. These situations are listed with the lodgement categories and checklist.
Digital Duties Form
You must use the Digital Duties Form for all contracts or transfers where there is no contract. Any reference to forms in this manual means the Digital Duties Form.