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Duties Online lodgement category checklist

Checklist

The Duties Online (DOL) transaction categories listed below must be processed electronically via an ELNO.

The table below, which acts as a checklist, details the transaction categories to be submitted and assessed electronically as standard DOL transactions or complex DOL transactions.

More detailed information is available in our Evidentiary Requirements Manual and our guide to completing an ELNO lodgement.

Category Sub-category Assessment path Characteristics and checklist Relevant sections of the Duties Act
Transfer to parties that are not related or associated Unrelated party transfers DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Contract of sale between unrelated parties.
  • The transferee on contract is the same as the transferee on the transfer (i.e. no nomination/sub-sale event).
  • No more than 20 volume/folios.
Additionally the following may apply:
  • Off-the-plan.
  • Foreign purchaser additional duty (FPAD).
  • Principal place of residence (PPR).
  • First home buyer duty reduction (FHBDR), first home buyer duty exemption/concession (FHBDEC).
  • Pensioner concession.
  • FPAD spousal exemption.
  • s7, 10 and 20
  • s21(3) and (4) and (4A) and (5)
  • s58-60 – Pensioner exemption and concession
  • s57JA–s57JB – FHBDR, FHBDEC
  • s57I – PPR
  • s18 – s19A, s28 FPAD
Trust exemptions and concessions Trust exemptions and concessions Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating trust.
  • No more than 20 volume/folios.
  • Statutory declaration by trustees as per Evidentiary Requirements Manual (ERM).
Additionally, at least one of the following is applicable:
  • Property passing to beneficiaries of fixed trusts.
  • Deed of fixed trust.
  • Property passing to beneficiary of discretionary trust.
  • Deed of discretionary/family trust.
  • Property passing to unitholders in unit trust.
  • Deed of unit trust.
  • Transfer of property to a special disability trust.
  • Deed of special disability trust.
  • Property passing to beneficiaries of superannuation funds.
  • Deed of superannuation trust.
  • Transfer from apparent purchaser to real purchaser.
  • Proof of purchase price.
  • Change of trustee with no changes to beneficial ownership of the property.
  • Trust deed.
  • Transfer to trustee or nominee for re-transfer with no change of beneficial ownership.
  • Transfer of property from one superannuation fund to another.
  • Superannuation trust deeds.
  • Statutory declaration by trustees.
  • s36 – Trustee of fixed trust to beneficiary
  • s36A – Trustee of discretionary trust to beneficiary
  • s36B – Trustee of unit trust to unit holder
  • s38A(b) – Transfer to a special disability trust
  • s41A – Trustee of superannuation fund to a member(s)
  • s34 – Apparent purchaser to real purchaser
  • s33 – Change of trustee
  • s35 – Transfers to and from a trustee or nominee
  • s40 – Transfer between super funds
Primary production land Young farmers exemption Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating young farmer concession application.
  • Contract of sale.
  • No more than 20 volume/folios.
  • s69 – Young farmer exemption
Family farm transfer to a company, trust or association Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating family farm exemption.
  • No more than 20 volume/folios.
Additionally, one of the following may be present:
  • Trust deed where the family farm is transferring to/within a trust.
  • Contract of sale.
  • Market value.
  • ASIC search.
  • s56 – Family farm transfer other than to a natural person
Family farm exemption DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Transferee/s and transferor/s are natural persons.
  • Property type transferred is primary production.
  • Transferor/s and transferee/s are related.
  • No more than 20 volume/folios.
  • s56
Primary production land without concessions DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Property type transferred is primary production.
  • Contract of sale or market value.
  • No more than 20 volume/folios.
  • s56
Primary production – disaggregation, water entitlements, goods and livestock Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating concession for primary production land.
  • No more than 20 volume/folios.
  • Transfer of primary production property that is subject to or involves:
    • primary production goods, and/or
    • livestock, and/or
    • water entitlements.
  • Contract of sale including special conditions.
  • s10 (1)(a) and (d)(iv) and (v) – Primary production, water entitlement, goods and livestock
Aggregation Aggregation Complex (supporting documents required 30 days before settlement)
  • More than one digital transfer of land with a volume and folio.
  • More than one Digital Duties Form.
  • Contract of sale including special conditions.
  • Advertising material.
  • No more than 20 volume/folios.
  • s24 – Aggregation of land that is not primary production
  • s24(2) – Exemption from aggregation for vacant land
  • s571 – Principal place of residence (PPR)
Sale of business and/or goods Sale of business and/or goods Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating sale of business.
  • Contract of sale of land including special conditions.
  • Contract of sale of business including special conditions.
  • No more than 20 volume/folios.
Additionally the following may be applicable:
  • s 10 (1)(a) and (d) s22B, s24 – Transfers of land and business
Transfer to a related or associated party Transfer to a related or associated party  DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Transferor/s and transferee/s are related.
  • Market appraisal/valuation and/or contract of sale.
  • No more than 20 volume/folios.

In addition, the following may apply:

  • Off-the-plan.
  • Foreign purchaser additional duty (FPAD).
  • Principal place of residence (PPR) concession.
  • First home buyer duty reduction (FHBDR)/First home buyer duty exemption/concession (FHBEC).
  • Pensioner concession.
  • FPAD spousal exemption.

If applying for one of the concessions/exemptions above, the following must be provided:

  • ELNO disbursement statement.
  • Copy of bank statement (transferor).
  • Copy of bank statement (transferee).
  • s57I – PPR Principal place of residence (PPR)
  • s57JA – s57JB – FHBDR, FHBDEC
  • First home buyer duty reduction, first home buyer duty exemption or concession
  • s58-60 s21(3)) Off-the-plan – concession
  • s18 – s19A, s28, s69AJ, FPAD
Sub-sale and/or nomination transfers Sub-sale/nomination – transferor and transferee/s are related or associated parties  
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating a nomination.
  • Transferor/s and transferee/s are related.
  • Market appraisal/valuation.
  • No more than 20 volume/folios.
  • Contract of sale.

In addition, the following may apply:

  • Off-the-plan.
  • Foreign purchaser additional duty (FPAD).
  • Principal place of residence (PPR) concession.
  • First home buyer duty reduction (FHBDR)/First home buyer duty exemption/concession (FHBEC).
  • Pensioner concession.
  • FPAD spousal exemption.

If applying for one of the concessions/exemptions above, the following must be provided:

  • ELNO disbursement statement.
  • Copy of bank statement (transferor).
  • Copy of bank statement (transferee).
  • s21(3) and (4) and (4A) and (5)
  • s58-60 – Pensioner exemption and concession
  • s57JA – s57JB – FHBDR, FHBDEC
  • s57I – PPR
  • s18 – s19A, s28 – FPAD
  • s32
  • s21(3) and (4) and (4A) and (5)
  • s58-60 Pensioner exemption and concession
  • s57JA–s57JB - FHBDR, FHBDEC
  • s57I – PPR
  • s18-s19A, s28 – FPAD
  • s32W
  • s21(3) and (4) and (4A) and (5)
  • s58-60 – Pensioner exemption and concession
  • s57JA-s57JB – FHBDR, FHBDEC
  • s57I – PPR
  • s18-s19A, s28 – FPAD
  • s32W
Options, additional development and/or consideration not included in the contract price Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating a sub-sale.
  • Contract of sale including special conditions.
  • No more than 20 volume/folios.
Nomination or sub-sale event where one of the following applies:
  • Option, additional consideration or land development that is not included in the contract price.
  • Parallel arrangement/s.
  • s32A – 32X
Sub-sale/nomination – transferor and transferees are not related DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating a nomination.
  • Contract of sale between unrelated parties.
  • No double duty.
  • No parallel arrangements.
  • No more than 20 volume/folios.
Additionally, the following may apply:
  • Off-the-plan.
  • Foreign purchaser additional duty (FPAD).
  • Principal place of residence (PPR) concession.
  • First home buyer duty reduction (FHBDR), first home buyer duty exemption/concession (FHBDEC).
  • Pensioner concession.
  • FPAD spousal exemption.
  • s32
  • s21(3) and (4) and (4A) and (5)
  • s58-60 – Pensioner exemption and concession
  • s57JA-s57JB – FHBDR, FHBDEC
  • s57I – PPR
  • s18-s19A, s28 – FPAD
  • s32
  • s21(3) and (4) and (4A) and (5)
  • s58-60 – Pensioner exemption and concession
  • s57JA-s57JB – FHBDR, FHBDEC
  • s57I - PPR
  • s18-s19A, s28 – FPAD
  • s32W
  • s21(3) and (4) and (4A) and (5)
  • s58-60 – Pensioner exemption and concession
  • s57JA-s57JB – FHBDR, FHBDEC
  • s57I – PPR
  • s18-s19A, s28 – FPAD
Deceased estate transfers Deceased estate (outside of the terms of the will) Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
Additionally, the following may apply:
  • A transfer arising on an intestacy or will.
  • Deed of family arrangement.
  • Probate and will.
  • Assets and liabilities of the deceased estate.
  • A transfer that has taken place under Part IV of the Administration and Probate Act 1958.
  • A transfer of a life estate and/or right to reside.
  • A transfer from and to a testamentary trust.
  • s7 (1)(b) and 10 (1)(e)
  • s10 (1)(a) (ib)
  • s42, 42(2), s42(3)
Deceased estate exemption DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating an exemption due to a transfer as per the terms of the will.
  • Transfer is strictly in accordance with the will.
  • Transferee is entitled under the will of the deceased with no additional consideration.
  • Transfer of full interest (100%).
  • No more than 20 volume/folios.
  • s42
Partition  Partition Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Transfer that is due to a partition.
  • Plans of subdivision before and after partition.
  • Copies of certificates of title before and after the plan of subdivision.
  • Letter of appraisal.
  • No more than 20 volume/folios.
  • s27
Re-alignment of boundaries Re-alignment of boundaries Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Transfer that is due to a re-alignment of boundaries.
  • Plans of subdivision before and after re-alignment of boundaries.
  • Copies of certificates of title before and after the plan of subdivision.
  • Letter of appraisal.
  • No more than 20 volume/folios.
  • s10 (1)(a) and (d) 
Bankruptcy matters Bankruptcy matters Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
The following may apply:
  • Statutory declaration by the transferor and transferee stating that the transfer is to the spouse or domestic partner of the bankrupt party using the property as their principal place of residence.
  • s48(ca)
Transfer to an approved charity, government body or authority Transfer to an approved charity Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Transferee is a corporation or body of persons established for a charitable purpose or a friendly society.
  • Contract of sale.
  • Constitution or memorandum of association.
  • Promotional materials.
  • No more than 20 volume/folios.
  • s45
Transfer to a government body or authority Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Transferee is a government body.
  • No more than 20 volume/folios.
  • s52 (a) – s52(e)
  • s47(1)
Adjustment to dutiable value Agreement that reduces the value of the property Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Evidence, agreement/s that reduces the value of the property.
  • Submission as to duty/exemption claimed.
  • No more than 20 volume/folios.
  • s7, 10 and 20
Transferee improvements Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Cost of building. construction made by transferee.
  • Contract of sale (if any).
  • No more than 20 volume/folios.
No double duty Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Evidence of primary instrument for which the duty was paid.
  • Submission as to duty/exemption claimed.
  • No more than 20 volume/folios.
  • s17(1)
Spouse or domestic partner transfer Breakdown of relationship – transfer to a party that is not the spouse or domestic partner of the transferor Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • At least one transferee is a party other than the spouse/domestic partner of the transferor.
  • Transfer due to a breakdown.
  • No more than 20 volume/folios.
  • Copy of the court order or agreement.
  • s44
Breakdown of relationship transfer between spouses/domestic partners DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Transfer due to the breakdown of a marriage or domestic/de facto relationship.
  • No more than 2 transferees.
  • Transferor and transferee are natural people.
  • No more than 20 volume/folios.
  • May or may not involve a court order.
  • s44
Spouse transfer involving parties other than spouse/domestic partner Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • At least one transferee is a party other than the spouse/domestic partner of the transferor.
  • Letter of appraisal.
  • Certificate of title.
  • No more than 20 volume/folios.
  • s43, s10
Transfer between spouses/domestic partners DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Transfer due to a spousal or domestic/de facto relationship.
  • No more than 2 transferees.
  • Transferor and transferee are natural people.
  • No more than 20 volume/folios.
Additionally the following may be applicable:
  • Market appraisal/valuation where the property being transferred is not the PPR of the transferee.
  • s43
Change in the manner of holding (equal shares) Change in the manner of holding in equal shares (joint tenants in common or vice versa) DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Transferee share of the property has not increased or decreased.
  • No more than 20 volume/folios.
  • s54
Transfer to superfunds Transfer to super funds DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Transfer of full interest in the property to a trustee of a superannuation fund by the member of the fund.
  • No consideration.
  • Transferor is a natural person.
  • No more than 20 volume/folios.
  • s41
Land transfer duty relief (2019-2020 bushfires) Land transfer duty relief (2019-20 bushfires) Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • Contract of sale including special conditions (if any).
  • Documentation showing that the previous home was the transferee’s principal place of residence (by way of driver licence, utility bills, etc.).
  • The address of the property destroyed in the bushfires.
  • Documentation that confirms the property was destroyed by the bushfires, including those related to:
    • insurance claim
    • police report
    • documentation from other government departments.
  • Any other documentation that can assist in confirming eligibility for the bushfire land transfer duty relief.
  • s95C TAA
Other May include the following:
  • Transfers, other than deceased estates, with more than one consideration.
  • Interim stamping.
  • Transfers involving more than 20 volume/folios.
 Complex (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
May be:
  • Interim stamping.
  • Transfers where there is no more than one consideration.
  • No more than 20 volume/folios.
  • s7, 10 and 20
  • s30

Paper transfers managed after settlement with a digital duties form

Lodged via ‘Retrieve and claim settlement statement’ in DOL:

  • Any transfer with more than 20 volume/folios.
  • NICO.
  • Corporate reconstruction.
  • Change in beneficial ownership.
  • 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.

Paper transfers managed after settlement (mailed to electroniclodgement@sro.vic.gov.au):

  • Equity release program.
  • Vesting orders.
  • Adverse possession.
  • Transactions whereby parties are unable to complete a Digital Duties Form.
  • Leasehold transfers.
Last modified: 29 November 2023
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