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In Victoria, primary production land incorporating bundled or unbundled water entitlements may be exempt from land transfer duty. You need to lodge a statutory declaration when you claim this exemption.


Gather required information

The following information is needed to complete the Primary Production and Water Entitlements Statutory Declaration (Duties-Form-12), but refer to the form for specific instructions:

  • 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:

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:


Complete your declaration

This declaration can be completed:

  • On screen, printed and signed, or
  • Downloaded as a PDF, printed and completed by hand

Either way, the form must be signed and witnessed prior to lodgement. If completing by hand, please use block letters in blue or black ballpoint pen.


Lodge your declaration

Conveyancing industry

This transaction should be processed through Duties Online. As such, once you have completed your statement you should give it to a lodging agent (usually your financial institution or your solicitor), who will lodge it with your transfer documentation.

If you do not have a lodging agent, please refer to our list of registered Duties Online users to find one that is convenient for you to use.


Members of the public who are not using a DOL registered user (usually a solicitor or conveyancer) and wish to lodge electronically as an individual can do so after a simple registration process. You can electronically lodge scanned documents for a land transfer of declaration of trust via our website after you register with us

Next steps

We will contact you in writing to issue your duty assessment once we have verified all documentation and calculations.