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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
s38 (2) Declaration of trust pursuant to breakdown of relationship - Exemption (unidentified or non-dutiable property) Complex declaration of trust over non-dutiable property ELM
s38 (3) Charitable trusts - exemption Declaration of trust Complex declaration of trust over non-dutiable property ELM
s38A Special disability trusts (SDT) Complex declaration of trust over non-dutiable property SRO
s38a Transfer of property to a special disability trust (SDT) Trust Exemptions and Concessions Complex DOL
s40(1) Transfer of property from one superannuation fund to another Trust Exemptions and Concessions Complex DOL
s41 (2) Transfers to trustees or custodians of superannuation funds or trusts Transfer to Superfunds DOL
s41 (3) Beneficiary transferring property to a trustee or custodian of a superannuation fund or trust Transfer to Superfunds Complex DOL
s41(1) Transfers to trustees or custodians of superannuation funds or trusts Transfer to Superfunds DOL
s41A Property passing to beneficiaries of superannuation funds Trust Exemptions and Concessions Complex DOL
s42 Deceased estates - exemption - a transfer made to a beneficiary pursuant to a maintenance order by the Supreme or County Court Deceased Estate Transfers Deceased Estate (outside of the term of the Will) Complex DOL
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