Complex Duties Online transactions - frequently asked questions
- Key terms explained
- Complex transactions
- Interacting between Duties Online and your ELNO
- Lodgement categories
- Urgent settlement escalation criteria
- Certifying and paying
- Transactions that cannot be lodged via an ELNO
What is the electronic lodgement mandate?
Victoria's land registry, Land Use Victoria, has mandated that all transactions (with some exceptions) must be lodged and managed online from 1 August 2019, including complex transactions. To meet this requirement, we are enhancing Duties Online. This applies to conveyancers and lawyers acting for a party or for themselves, as well as Electronic Lodgement Network Operator (ELNO) subscribers.
All instruments or combinations of instruments available within an ELNO must be lodged electronically by 1 August 2019.
- The Digital Duties Form is mandatory for all transactions.
- Duties Online transaction categories must be processed electronically via an ELNO.
What is Duties Online?
Duties Online is a State Revenue Office system enabling registered users to:
- Calculate the duty payable for a land transfer or declaration of trust.
- Complete a Digital Duties Form.
- Apply for a refund of duty for an overpayment.
What is an Electronic Lodgement Network Operator (ELNO)?
ELNOs provide a platform to complete electronic conveyancing including preparing registry instruments, settlement of funds, including duty payable, and lodging instruments with Land Use Victoria.
What is the difference between a DOL transaction and a complex transaction?
DOL transactions account for 90 per cent of all transactions and can be completed end–to-end instantly by the Duties Online user.
Complex DOL transactions must be submitted to the SRO at least 30 days before settlement. A calculation of duty is then returned back into Duties Online for the user to certify before settlement.
How do I know what documents I have to supply for a complex lodgement?
Our Evidentiary Requirements Manual and help text within Duties Online will assist you to determine what supporting documents are required.
What is the turn-around time for calculating duty on complex DOL transactions?
We will return an assessment of duty within 30 days of settlement provided all supporting documents are submitted and correct. Once assessed:
- The lodging party will receive an email notification in addition to a message on the Duties Online home screen.
- The lodging party must certify the lodgement.
Can a complex assessment take place before the plan of subdivision is registered?
A complex assessment can take place if you have a volume and folio, both of which are required to complete a duty calculation and register a transfer. For complex lodgements, the SRO requires at least 30 days to determine the duty payable.
How will the SRO handle transactions that are submitted for complex assessment, but are determined to be a standard DOL transaction by the assessor?
The SRO will complete the transaction in the first instance and advise the user by email that future DOL transactions of this nature will not be processed by an assessor.
How does Duties Online interact with ELNOs?
Duties Online calculates the duty payable for a land transfer transaction. The duty payable (or exemption) is automatically populated into the ELNO workspace before settlement. The ELNO then transfers the duty payable to the State Revenue Office (SRO) at the time of settlement.
How do I calculate the duty payable within Duties Online?
Hover over the ‘Create’ tab and select ‘Retrieve & Claim ELNO Lodgement’. Enter the ELNO Lodgement Case ID and SRO Reference and then link the Digital Duties Form ID. You can only link the form after all parties have signed it.
For DOL transactions select a lodgement category and nature of transfer, and then proceed by answering the questions that have not been pre-populated from the Digital Duties Form. You can then ‘Estimate’, ‘Acknowledge’ and ‘Certify’ the transaction.
For complex DOL transactions, after claiming the lodgement and linking a form, select a lodgement category, submit supporting documents to the SRO and then select a settlement date in your ELNO workspace. The settlement date must be at least 30 calendar days into the future. When you receive a duty calculation from the SRO you can certify the lodgement and settle.
Who is responsible for the duty verification?
Duty verification is completed by the transferee’s representative once all mandatory details are entered in the ELNO’s workspace.
Do all transactions within the lodgement need an individual Digital Duties Form?
Yes, all transactions within a lodgement must be linked to an individual Digital Duties Form.
Who can claim the settlement statement?
Only the party wanting to assess the duty payable should claim the settlement statement.
Do I have to be registered with an ELNO to retrieve and claim in Duties Online?
No, you don’t have to register with an ELNO to retrieve and claim in Duties Online.
To retrieve and claim an ELNO lodgement, you must elect to process land transfers and ELNO transactions within the administration tab of Duties Online.
What information do I need to retrieve and claim an ELNO lodgement?
- An ELNO Lodgement ID
- An SRO Transaction ID
- A Digital Duties Forms ID
How do I start an ELNO lodgment?
To start an ELNO lodgement:
- Hover over 'Create'.
- Select 'Retrieve and Claim ELNO Lodgement'.
- Enter your ELNO Lodgement ID, SRO Transaction ID/Case ID and Digital Duties Form ID before starting the duty calculation.
Where the purchaser or vendor has only one name, will the transaction be available as an ELNO lodgement?
Yes, transactions that involve purchasers or vendors with only one name can be processed as a Duties Online transaction via your ELNO.
Where the purchaser or vendor has two middle names, will the transaction be available as an ELNO lodgement?
Yes, transactions where purchasers or vendors have two middle names can be completed as a Duties Online transaction via your ELNO.
What if the information entered in the Digital Duties Form doesn't match the ELNO data?
If the information in the Digital Duties Form and ELNO workspace doesn’t match, you will not be able to claim the ELNO lodgement. Duties Online will notify you of discrepancies between the Digital Duties Form and the ELNO workspace.
Can I edit information in the Duties Online transaction?
Duties Online is pre-populated using the information you entered in the Digital Duties Form so most changes have to be made there, however, some fields in steps four, five and seven can be updated in Duties Online.
How do I edit a transaction in Duties Online?
Most information must be edited in the Digital Duties Form and your ELNO workspace. This information is then used to populate your Duties Online transaction.
- If you edit the Digital Duties Form, all parties will need to sign the form again.
- The Digital Duties Form data cannot be edited once linked and claimed in an ELNO lodgement. If you have to make changes you need to unlink the form first.
Can I cancel a lodgement?
Yes, you can cancel a lodgement via your ELNO.
How do I unlink a form?
- Hover over the ‘Search’ tab.
- Select 'Search all transactions'.
- Locate the transaction and select the Transaction ID.
- Select 'Edit'.
- Select ‘Return to Lodgement Summary’ at the bottom of the screen.
- Select ‘Unlink Form’.
- Hover over the ‘Search’ tab.
- Select 'Search all lodgements'.
- Locate the lodgement and select the lodgement ID.
- Select ‘Cancel Lodgement’ at the top of the summary window.
Can I complete foreign purchaser additional duty, off the plan and sub-sale nomination transactions in Duties Online?
Yes, these can all be completed in Duties Online.
What are lodgement categories?
The lodgement categories replace the previously used Duties Online and SRO Determination. The lodgement category determines whether the transaction is a standard Duties Online transaction or a complex lodgement. All transactions are to be electronically processed via an ELNO.
I selected the wrong lodgement category, can I change?
For DOL transactions, the lodgement category can be changed up until the duty estimate is calculated.
For complex DOL transactions, the lodgement category can be changed up until the information is submitted to the SRO for duty calculation.
When can a complex lodgement settle?
The settlement date for a complex transaction should be at least 30 days from the date it is submitted to the SRO for a duty calculation. This ensures we have enough time to calculate the duty before settlement.
Do I have to settle all transactions within a lodgement at once?
Yes, all transactions within the ELNO workspace must be claimed and assessed in Duties Online to settle. If a transaction in the lodgement is not proceeding, contact your ELNO to cancel the transfer within the workspace.
What does intended settlement date mean?
The intended settlement date is the date the property settlement and transfer will occur, as specified in the contract. This date will be listed in the Digital Duties Form.
How will I know when the SRO has completed the duty calculation for a complex DOL transaction?
We will email you when we have calculated the duty. A notification will also appear on the Duties Online home page.
What if the settlement date for a complex DOL transaction is less than 30 days away?
You will need to provide a written request outlining why an urgent assessment is required.
What is the process for escalating a complex assessment for an earlier settlement date?
Select ‘Urgent assessment request’ from the drop down list of supporting documents when lodging and provide:
- Reason for an urgent assessment.
- Settlement date.
- Submission/covering letter as to the duty/exemption claimed.
- All relevant supporting documents as per the Evidentiary Requirements Manual.
What are the assessment criteria that would be used when reviewing the escalation for an earlier settlement date?
- System restricted.
- High value.
- Interdependency on another transaction (e.g. simultaneous settlement or on-sales).
- All correct supporting documents are submitted at the time of lodgement.
What transaction types are more likely to be escalated for an urgent assessment?
- Sub-sale with off the plan and concessions.
- No double duty.
- Related party with concession.
What will NOT be considered a legitimate reason for requesting an earlier settlement date?
- Ignorance of the changes to the process.
- Not adhering to the standard processing timeframes.
How do I certify a lodgement?
Duties Online profiles with PS-Payment schedule approvers can certify lodgements by selecting:
- The hyperlink on the home screen.
- The tick box next to the lodgement to certify.
- ‘Certify’ and ‘OK’.
How do I pay an ELNO lodgement?
Payments for ELNO lodgements are made within the financial settlement schedule of your ELNO workspace. Contact your ELNO for further information or assistance.
Can land tax clearance certificate liabilities be paid electronically at settlement?
Yes, you can pay a land tax clearance certificate liability by credit card, BPAY or via your ELNO (contact your ELNO for further instructions).
What transactions remain paper settlements that cannot be lodged via an ELNO?
The following cannot be lodged via an ELNO and must be lodged as a paper transfer via Duties Online:
- Conversion of land use entitlements
- Shariah finance
- Fractional interest – interest titles/folios
- Fractional interest – assignment
- Fractional interest – surrender
- Fractional interest – life and remainder
- Deceased estate transfers with more than one consideration
The following cannot be lodged via an ELNO or Duties Online and need to be emailed directly to firstname.lastname@example.org:
- Equity release program
- Vesting orders
- Form 14 – change in beneficial ownership (partnership)
- Adverse possession
- Transactions whereby parties are unable to complete a Digital Duties Form
- Leasehold transfers