Evidentiary Requirements Manual - Lodge via ELM
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.
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| Section | Title | Lodgement category | Sub category | Channel |
|---|---|---|---|---|
| s44 (4) | Breakdown of marriage and domestic relationships - declaration of trust (by a corporation) | Spouse or Domestic Partner Transfer | Breakdown of Relationship - transfer to a party that is not the spouse or domestic partner of the transferor | ELM |
| s44 (2) | Breakdown of marriage and domestic relationships - declaration of trust (by a natural person) | Spouse or Domestic Partner Transfer | Breakdown of Relationship transfer between spouses/domestic partners | ELM |
| s38 (3) | Charitable trusts - exemption | Declaration of trust | Complex declaration of trust over non-dutiable property | ELM |
| s46 (1) | Co-operatives — exemption | Trust Exemptions and Concessions | ELM | |
| s46 (2) | Co-operatives — exemption | Trust Exemptions and Concessions | ELM | |
| s50A | Conversion of land use entitlement to different form of title | Land use entitlement | ELM | |
| s7 (1)(b) & 10 (1)(e) | Deceased estates - transfer of life estate | Fractional Interest | ELM | |
| s35 (1)(b) | Declaration of trust by a trustee holding property solely for the transferor without any change in beneficial ownership | Trust Exemptions and Concessions | ELM | |
| s7 (1)(b)(i) | Declaration of trust over dutiable property | Complex declaration of trust over dutiable property | ELM | |
| 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 |
