Important change from 1 July 2017
In Victoria, primary production land incorporating bundled or unbundled water entitlements may be exempt from land transfer duty. You no longer need to lodge a statutory declaration when you claim this exemption. From 1 July 2017, your declaration is part of our all-in-one digital duties form.
You will have to complete Duties Form 12 if you want to apply for a refund of duty because you did not claim an exemption from duty at the relevant time.
Gather required information
You will need the following information to complete the digital duties form or Duties Form 12 if you are claiming a refund:
- Transferee full name and date of birth,
- Property details, including market value and dimensions,
- Intended use of the property,
- Description of primary production goods and value, and
- Details of non-dutiable water entitlements, including type of water entitlement, water trading zone, quantity of water and value of the water entitlement
Where water entitlements have been transferred together with land, the following supporting documents must accompany your statutory declaration:
- The original completed transfer of land, and
- A full copy of the contract including any special conditions
If the water is unbundled, you must also provide one of the following:
- A completed application to transfer/divide a water share (Water Share Form 1/Form3) and a copy of the transfer of a water share, or
- Instead of the above two items, a copy of the water share record in the Victorian Water Register
If the water is not yet unbundled, you must also provide an information statement from the relevant water authority.
Where the parties to the transfer are related and the transfer is not exempt, you must also provide:
- A copy of the certificate of title,
- Evidence of the value of the dutiable property by one of the following:
- letter of appraisal from a licenced real estate agent and a copy of the rate notice, or
- valuation from a certified practising valuer who is a member of the Australian Property Institute or by a member of the Real Estate Institute of Victoria with sworn valuer accreditation, or
- a real property value statutory declaration
Complete your form
The digital duties form can be completed on screen. If you are a registered to use Duties Online you can create a form under the ‘Create’ tab in the system.
Alternatively, if you are an individual you must register and lodge via the public lodgement system on our website. Registration is a simple process. You can electronically lodge scanned documents for a land transfer or declaration of trust via our website after you register with us.
If you are applying for a refund using Duties Form 12, that form must be completed on-line and lodged electronically
We will contact you in writing to issue your duty assessment once we have verified all documentation and calculations.