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Evidentiary Requirements Manual

Evidence required for land transfer duty transactions and exemptions.

Using the manual

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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s10 (1)(a) & (d) Exchange of properties Complex DOL Adjustment to Dutiable Value
s10 (1)(a) & (d) NICO transfers ELM Partition or NICO
s10 (1)(a) & (d) Transfer of discontinued road Complex DOL Re-alignment of Boundaries
s10(1)(a)&(d) Transfers of land and business and licensed premises Complex DOL Sale of Business and/or Goods
s10(1)(a)&(d) Vesting order SRO Historical & Terms Contracts
s10 (1)(a) (ib) Deceased estates - estate in remainder Complex DOL Deceased Estate Transfers
s10 (1)(a) (ii) Crown leasehold transfers SRO
s107 Financial sector (transfer of business) SRO
s14 Necessity for written instrument or written statement SRO
s16 and Part 5 of the TAA Liability to duty and tax default n_a Other
s251 Managed investment schemes — exemption SRO Trust Exemptions and Concessions
s250 – s250DG Corporate reconstructions and consolidations SRO Other
s24 (2A) Non-aggregation of primary production land Complex DOL Primary Production Land
s22(2), (2A), (3) & (4) Interest, agreement or arrangement that reduces the value of the property Complex DOL Adjustment to Dutiable Value
s24 Aggregation of dutiable property Complex DOL Aggregation
s19 of the TAA Refunds SRO
s17 (1) No double duty (transaction effected by more than one document) Complex DOL No double duty
s27 Partitions of land Complex DOL Partition or NICO
s32A - 32X Sub-sales Complex DOL
s33 Change of trustee Complex DOL Trust Exemptions and Concessions
s34(1)(a) Declarations of trust for land vested in an apparent purchaser ELM Declaration of trust lodgement
s34(1)(b) Property vested in an apparent purchaser Complex DOL Trust Exemptions and Concessions
s35 (1)(a) Transfer by the transferor to a trustee without any change in beneficial ownership — bare trust Complex DOL Trust Exemptions and Concessions
s35 (1)(b) Declaration of trust by a trustee holding property solely for the transferor without any change in beneficial ownership ELM Trust Exemptions and Concessions
s35 (1)(c) Transfer made by re-transfer — bare trust transfers Complex DOL Trust Exemptions and Concessions
s36 (1)(c)(i) Property passing to beneficiaries of fixed trusts Complex DOL Trust Exemptions and Concessions
s38 (2) Declaration of trust pursuant to breakdown of relationship - Exemption (unidentified or non-dutiable property) ELM Complex declaration of trust over non-dutiable property
s36B(2)(e) Property passing to a unitholder that is a trustee of a superannuation fund Complex DOL Trust Exemptions and Concessions
s36B(2)(d) Property passing to unitholders in unit trust schemes Complex DOL Trust Exemptions and Concessions
s37 (2) Establishment of a trust relating to unidentified property DOL Declaration of trust
s37 (1) Establishment of a trust relating to non-dutiable property DOL Declaration of trust
s36B(2)(c) Property passing to a unitholder as the trustee of a discretionary trust Complex DOL Trust Exemptions and Concessions
s36B (2)(b) Property passing to unitholders in unit trust schemes Complex DOL Trust Exemptions and Concessions
s36B(2)(a)(ii) Property passing to unitholders in unit trust schemes Complex DOL Trust Exemptions and Concessions
s36B(1) & (2)(a)(i) Property passing to a natural person unitholder absolutely Complex DOL Trust Exemptions and Concessions
s36A (1)(d) Property passing to a beneficiary of a discretionary trust (where the beneficiary is a corporation) Complex DOL Trust Exemptions and Concessions
s36A (1)(c)(ii) & (3) para (b) Property passing to a beneficiary of a discretionary trust (where the beneficiary is the trustee of another trust whose beneficiaries include a corporation as trustee of another trust) Complex DOL Trust Exemptions and Concessions
s36A (1)(c)(ii) & (3) para (a) Property passing to a beneficiary of a discretionary trust (where the beneficiary is acting as trustee of another trust with natural person beneficiaries) Complex DOL Trust Exemptions and Concessions
s36A (1)(c)(i) Property passing to a beneficiary of a discretionary trust (where the beneficiary is not acting as trustee of another trust) Complex DOL Trust Exemptions and Concessions
s36 (1)(c)(ii)(B) Property passing to beneficiaries of fixed trusts Complex DOL Trust Exemptions and Concessions
s36 (1)(c)(ii)(A) Property passing to beneficiaries of fixed trusts Complex DOL Trust Exemptions and Concessions
s48A Amalgamations of industrial organisations — exemption SRO No double duty
s48 (b) Bankruptcies and administrations - exemption Complex DOL Bankruptcy matters
s48 (a) Bankruptcies and administrations - exemption Complex DOL Bankruptcy matters
s48(ca) Bankruptcies and administrations - exemptions Complex DOL Bankruptcy matters
s48 (d) Bankruptcies and administrations - exemptions Complex DOL Bankruptcy matters
s44 (4) Breakdown of marriage and domestic relationships - declaration of trust (by a corporation) ELM Spouse or Domestic Partner Transfer
s44 (2) Breakdown of marriage and domestic relationships - declaration of trust (by a natural person) ELM Spouse or Domestic Partner Transfer
s44(1)(a), (b)(i) or (ii), (c) and (d) Breakdown of marriage and domestic relationships - transfer Complex DOL Spouse or Domestic Partner Transfer
s44 (3) Breakdown of marriage and domestic relationships - transfer by a corporation Complex DOL Spouse or Domestic Partner Transfer
s57E Change of financial institution — exemption SRO
s38 (3) Charitable trusts - exemption ELM Declaration of trust
s45 (a) & (b) Charities exemption Complex DOL Transfer to an approved Charity, Government Body or Authority
s50A Conversion of land use entitlement to different form of title ELM Land use entitlement
s46 (1) Co-operatives — exemption ELM Trust Exemptions and Concessions
s46 (2) Co-operatives — exemption ELM Trust Exemptions and Concessions
s42 Deceased estates - exemption - a transfer made to a beneficiary pursuant to a maintenance order by the Supreme or County Court Complex DOL Deceased Estate Transfers
s7 (1)(b) & 10 (1)(e) Deceased estates - assignment or surrender or disclaimer of interest under a will or intestacy Complex DOL Deceased Estate Transfers
s7 (1)(b) & 10 (1)(e) Deceased estates - transfer of life estate ELM Fractional Interest
s42 (2) Deceased estates - exemption - vesting under s13 of the Administration and Probate Act 1958 Complex DOL Deceased Estate Transfers
s42(3) Deceased estates - exemption - will and intestacy (broad accordance) Complex DOL Deceased Estate Transfers
s7 (1)(b)(i) Declaration of trust over dutiable property ELM Complex declaration of trust over dutiable property
s55 Equity release programs - exemption SRO
s69AD Exemption or concession for young farmers Complex DOL Primary Production Land
s61 - 63 First home owner exemptions and concessions — first home owner with family Complex DOL Other
s52(a) Government bodies — exemption (Minister administering the Crown Land (Reserves) Act 1978) Complex DOL Transfer to an approved Charity, Government Body or Authority
s52 (b) Government bodies — exemption (Minister administering the Planning and Environment Act 1987) Complex DOL Transfer to an approved Charity, Government Body or Authority
s52 (d) Government bodies — exemption (VicRoads) Complex DOL Transfer to an approved Charity, Government Body or Authority
s52 (e) Government bodies — exemption (Victorian or Commonwealth department) Complex DOL Transfer to an approved Charity, Government Body or Authority
s52 (c) Government bodies — exemption (Director of Housing) Complex DOL Transfer to an approved Charity, Government Body or Authority
s45A Health centres and services — exemption Complex DOL Transfer to an approved Charity, Government Body or Authority
s57 F(b) If a natural person dies (transfer of interest held by natural person) Complex DOL Trust Exemptions and Concessions
s57 F(a) If a natural person dies (transfer of interest held by financial person) Complex DOL Trust Exemptions and Concessions
s70 - 89Y Landholder Acquisitions n_a
s57 A 1(a) & (b) Land sold initially to a financial institution and a natural person and then leased to natural person SRO Unrelated transfers with concession
s57 A 1(c) & (2) Land sold initially to financial institution and natural person and then leased to natural person SRO Unrelated transfers with concession
s57 C (1)(d) & (2) Land sold initially to a financial institution and then leased to a natural person SRO Unrelated transfers with concession
s57 C (1)(c) & (2) Land sold initially to financial institution and then leased to natural person SRO Unrelated transfers with concession
s57 C (1)(a) & (b) Land sold initially to a financial institution and then leased to a natural person SRO Unrelated transfers with concession
s57B1(a)&(b) Land sold initially to financial institution and then re-sold to natural person SRO Unrelated transfers with concession
s57 B 1(c) & (d) and (2) Land sold initially to a financial institution and then re-sold to a natural person SRO Unrelated transfers with concession
s57D (1) (c) and (2) Land sold initially to natural person, beneficial interest then transferred to financial institution SRO Unrelated transfers with concession
s57 D (1) (b) and (2) Land sold initially to a natural person, beneficial interest then transferred to a financial institution SRO Unrelated transfers with concession
s57 D (1) (a) Land sold initially to natural person, beneficial interest then transferred to financial institution SRO Unrelated transfers with concession
s7 (1)(b)(v), (va) & s57 Grant, transfer or assignment of lease involving consideration SRO
s41A Property passing to beneficiaries of superannuation funds Complex DOL Trust Exemptions and Concessions
s38A Special disability trusts before 1 July 2023 SRO Complex declaration of trust over non-dutiable property
s40(1) Transfer of property from one superannuation fund to another Complex DOL Trust Exemptions and Concessions
s38a Transfer of property to a special disability trust before 1 July 2023 Complex DOL Trust Exemptions and Concessions
s57 Transfer of land to the lessee of the land SRO
s47 (1) Transfer to government bodies — exemption Complex DOL Transfer to an approved Charity, Government Body or Authority
s58-60 Transfer to an eligible pensioner where the contract was entered on or after 1 July 2012 DOL
s218 of Associations Incorporation Reform Act 2012 Transfer to an incorporated association or the amalgamation of two or more incorporated associations Complex DOL No double duty
s47 (2) Transfer to diplomats — exemption Complex DOL Transfer to an approved Charity, Government Body or Authority
s56 Transfers of farms to relatives or charities Complex DOL Primary Production Land
s41(1) Transfers to trustees or custodians of superannuation funds or trusts DOL Transfer to Superfunds
s41 (3) Beneficiary transferring property to a trustee or custodian of a superannuation fund or trust Complex DOL Transfer to Superfunds
s41 (2) Transfers to trustees or custodians of superannuation funds or trusts DOL Transfer to Superfunds
s48 (c) Bankruptcies and administrations - exemption Complex DOL Bankruptcy matters
s10 (1)(a) & (d) Related party including associated or fractional interest transfers DOL
s10 (1)(a) & (d) Transfers for full interest between unrelated parties (non-residential) DOL Transfer to parties that are not related or associated
s21(3) & (4) & (4A) & (5) Off-the-plan transfers — land and building packages and refurbishments — concession DOL
s32A - 32X Sub-sales where there is no additional consideration (including parallel and building arrangements), no land development or no option DOL
s32W Sub-sale — nomination between relatives DOL
s42 (1)(a) Deceased estates - pursuant to a Will - exemption (strictly in accordance) DOL Deceased Estate Transfers
s43 Marriage and domestic relationships — exemption DOL Spouse or Domestic Partner Transfer
s44(1)(a), (b)(i) and (c)(i) Breakdown of marriage and domestic relationships - exemption - (transfers between natural persons) DOL Spouse or Domestic Partner Transfer
s54 Joint tenants and tenants in common - exemption DOL Change in the Manner of Holding (equal shares)
s56(1)(a), (2)(a), (3)(a) Transfers of farm to relative(s) — exemption DOL Primary Production Land
s57 H-I, s57J or JA Principal Place of Residence (PPR) - Concession/reduction of duty DOL
s10(1)(a)&(d) Realignment of boundaries Complex DOL Trust Exemptions and Concessions
s10(1)(a)&(d) Fractional interest transfers (including timeshare transfers) Complex DOL Adjustment to Dutiable Value
s32XD Economic entitlements ELM Other
s38A Special disability trusts from 1 July 2023 SRO Complex declaration of trust over non-dutiable property
s38a Transfer of property to a special disability trust from 1 July 2023 Complex DOL Trust Exemptions and Concessions
s57P Transfer to a qualifying person with a disability from 1 July 2023 Complex DOL Disability trusts
s34(1)(a) Limited recourse borrowing arrangements (custodian and holding trusts) DOL Declaration of trust
s10 Water Rights Complex DOL Primary Production Land