Duties Online - frequently asked questions

Duties Online (DOL) is available 7 days a week from 7am-10pm, unless otherwise advised by the State Revenue Office.

Apart from the questions and answers on this page, we have a list of frequently asked questions in relation to complex Duties Online transactions.

General questions

• How do I sign up?
• Is there a fee to use this system?
• When can I use Duties Online (DOL)?
• What is the difference between a DOL transaction and a complex DOL transaction?
• Am I required to store any documentation?
• Who is liable if an issue occurs relating to a transaction processed in DOL?
• What type of transactions can I process?
• Which transactions require using the Digital Duties Form?
• How do I pay the duty?
• Do I need a trust account to use DOL?
• How will Land Use Victoria know that duty has been paid?
• How is duty payment confirmed for declarations of trust?
• What if I need confirmation of duty payment for my clients?
• Do I send the duty statement with the land transfer to Land Use Victoria?
• If the transaction is an exemption, do I still need to select the ‘Commit to pay’ button?
• What does ‘total interest passing’ mean?
• Can I process a related parties transaction?
• Can I process pensioner concession applications?
• Can I process transactions involving nominations?
• What is the status of transactions?
• How do I search for a transaction?
• How do I change or reset a password?
• How do I add a new user or delete a user?

Technical transaction questions

• Can I process transfers involving disaggregation?
• What if there is a rebate in the special conditions of the contract of sale?
• Can I process a late transaction?
• Are transactions involving valuations accepted in DOL?
• Can I process lodgements with multiple transfers?
• Can I process transfers involving primary production land?
• Can I process transactions involving water transfers?
• Can I process transactions involving a farming business?
• Can I process transactions involving a power of attorney?
• Can I process transfers by mortgagees?
• Once transactions are lodged and finalised in DOL, can they be cancelled?
• When can I lodge an objection for DOL transactions?

General questions 

How do I sign up?

Select ‘Register’ on our online application form and agree to the terms and conditions set out in the DOL notice of a special tax return arrangement.

Is there a fee to use this system?

No.

When can I use Duties Online (DOL)?

Duties Online is available from 7am–10pm Monday to Friday, and 9am–5pm on the weekend, unless otherwise advised by the State Revenue Office.

During business hours, contact us online or call 13 21 61 for support. 

What is the difference between a DOL transaction and a complex DOL transaction?

A DOL user can calculate a DOL transaction instantly online.

While a complex DOL transaction can be lodged and settled electronically, it requires a State Revenue Office assessor to manually review and calculate the duty payable. Complex DOL transactions must be lodged with us at least 30 days prior to settlement.

Am I required to store any documentation?

Yes. The original contract of sale and manually signed Digital Duties Form must be retained or you must have access to it for a period of five years. As outlined in DOL’s terms and conditions, you can do this via hardcopy or electronic storage. 

DOL users are required to keep records of all relevant supporting documents as set out in section 12 of the DOL additional terms of use. 

If the Digital Duties Form is electronically signed by the transferor/transferee, you do not need to retain a copy.

Who is liable if an issue occurs relating to a transaction processed in DOL?

The taxpayer is liable if underpayment of duty occurs. But as a registered user who has agreed to DOL’s terms and conditions, you are required to source information correctly from your client and pay the State Revenue Office as specified in the terms and conditions.

What type of transactions can I process?

Land transfers

Most lodgement types can be completed in Duties Online, however some complex transactions must be manually assessed by the State Revenue Office.

See our lodgement category checklist for a list of complex transactions.

Trusts

You can process discretionary, fixed, hybrid unit and custodian trusts over non-dutiable property in DOL. All other declaration of trust types are classified as complex and must be lodged via an SRO Duty Determination.

Which transactions require using the Digital Duties Form?

As of 1 October 2018, you must use our Digital Duties Form for all transactions, irrespective of the contract or transfer date. As data entered into the Digital Duties Form pre-populates into the Duties Online system, you only have to enter it once. You do not have to enter it separately into Duties Online.

Before 1 October 2018, you had to use the form only for transactions with a contract or transfer date on or after 1 July 2017.

How do I pay the duty?

In almost all cases, duty is paid via Electronic Lodgement Network Operator (ELNO).

Duties Online calculates the duty payable on your land transfer transaction and automatically populates the ELNO workspace with this information before settlement. 

Your ELNO then transfers the duty to the State Revenue Office (SRO) at settlement.

The exceptions to this are:

• Payment for a declaration of trust: Payment for a declaration of trust can be lodged directly in DOL, and payment to the SRO can be made by EFT, BPAY or cheque. You must transfer the duty amount to our account within 24 hours of finalising a transaction, which means you must hold the duty amount in cleared funds at that time.
• Paper lodgements: For paper lodgements payment to the SRO can be made by EFT, BPAY or cheque. You must transfer the duty amount to our account within 24 hours of finalising a transaction, which means you must hold the duty amount in cleared funds at that time.

Do I need a trust account to use DOL?

No. DOL users do not need a trust account. In almost all cases, duty is paid via Electronic Lodgement Network Operator (ELNO).

For paper lodgements and declarations of trust, the duty can be paid electronically by EFT, BPAY or cheque. 

If you pay by cheque, you need to have received the cheque from the liable party when the transaction was finalised. Do not bank the cheque into your own account. Post it and its remittance slip to us. We must receive the cheque within seven days of the date the transaction is finalised.

How will Land Use Victoria know that duty has been paid?

When a transaction settles, the Electronic Lodgement Network Operator (ELNO) will transfer the duty payable to the State Revenue Office electronically, and simultaneously lodge the title at the Titles Office.

How is duty payment confirmed for declarations of trust?

In the case of declarations of trust, registered users are required to print a certificate of duty once payment has been received by the State Revenue Office. The certificate acts as confirmation that the assessment and payment of the trust instrument has been made.

What if I need confirmation of duty payment for my clients?

Registered land transfer users can print a duty statement directly from DOL. For declarations of trust, this document is called a certificate of duty.

The duty statement will outline the transaction’s relevant details, including a unique State Revenue Office transaction number. This statement can only be printed once the user has committed the duty payment in DOL.

Parties can rely on a duty statement as confirmation of the assessment and obligation to pay the duty.

Do I send the duty statement with the land transfer to Land Use Victoria?

No. The duty statement is for your records only or to give to your client. Land Use Victoria checks whether the duty has been assessed via the electronic verification mechanism and does not accept a duty statement as evidence.

If the transaction is an exemption, do I still need to select the ‘Commit to pay’ button?

Transactions that are processed via an ELNO will require that you ‘certify’ them irrespective of whether duty is payable or not.

Transactions that are not processed via an ELNO require that you select the ‘Commit to pay’ button, which sends the transaction information electronically to Land Use Victoria.

What does ‘total interest passing’ mean?

This is the total proportion of the property being sold or transferred.

Can I process a related parties transaction?

Yes, you can process a related parties transaction with or without exemptions or concessions in DOL. You need to upload a valuation of land as supporting documentation. In cases where a letter of appraisal or sworn valuation of a property is expressed as a range, the lowest figure in the value range is accepted as the market value. For example, for a range between $100,000 and $125,000, the lowest point is $100,000 and this is accepted as market value.

If any exemption or concessions is sought for a related parties transaction, additional evidence such as proof of payment of the purchase price will be required.

Can I process pensioner concession applications?

Yes, you can process pensioner concession applications in DOL. 

For vacant land contracts entered into before 1 July 2023 where the applicant is building a home within three years, the exemption or concession will only be provided when the home is finished. The applicant can apply for a refund if their home is constructed within three years of buying the land. For contracts signed on or after 1 July 2023, different rules apply. See our Pensioner and concession cardholder duty reduction page.

An automatic verification check with Centrelink will occur once you select ‘Estimate’. If there is an issue with the verification of the card/s, an on-screen message will advise you what to do next.

Can I process transactions involving nominations?

Yes, you are able to process related parties sub-sale exemptions as well as unrelated party sub-sales in DOL as a standard DOL transaction. 

If options, land development, parallel arrangement or additional consideration are involved, DOL will determine the lodgement as a complex transaction, which will require manual assessment by the SRO.

What is the status of transactions?

Transactions will remain ‘In progress’ until you ‘Acknowledge’ and ‘Certify’ them. When settlement occurs, the transaction is classed as ‘Finalised’. Once we have received payment, the transaction is classed as ‘Completed’.

How do I search for a transaction?

1. Select the ‘Search’ tab, select ‘Transactions’ and select ‘All’ from this line (or a specific status if you know which status the transaction is in).
2. Enter relevant information in the appropriate field (e.g. transaction 2905186) and select ‘Apply’.
3. Double-select on the transaction number and its audit history appears. You can now select whichever tab is required.

How do I change or reset a password?

Reset your password via the ‘Reset your password’ functionality on the DOL login screen. You will then receive an email with instructions on how to reset your password.

How do I add a new user or delete a user?

Only users with an administrator profile can make changes:

1. Log in to DOL and select the ‘Administration’ tab.
2. Select ‘Amend registration’ and select ‘Edit registered users’.
3. Select ‘Add a new user’ and enter the first name, surname and email address and select their roles and document types. Select ‘Save’.
4. Select ‘Next’ until you reach the ‘Confirm’ button.

Technical transaction questions

Can I process transfers involving disaggregation?

Transactions involving disaggregation must be lodged for assessment via the ELNO as a complex DOL transaction/s.

What if there is a rebate in the special conditions of the contract of sale?

DOL can process transactions involving special conditions such as rebates.

Can I process a late transaction?

As all transactions are completed electronically and therefore paid at the time of settlement, any outstanding transactions requiring late lodgement to the State Revenue Office will be processed as a paper transfer.

Are transactions involving valuations accepted in DOL?

Letters of appraisal or valuations can be accepted as long as they meet the criteria listed. The lower value may be chosen. It is not the responsibility of the DOL user to check the value, but it is good practice to alert the customer if the value appears understated, as we do run post-compliance checks for any undervalued property.

Can I process lodgements with multiple transfers?

Yes, multiple transfers can be processed in DOL. 

Can I process transfers involving primary production land?

Primary production land can be processed in DOL as a DOL transaction if it is a straightforward transaction. 

For transactions involving disaggregation, sale of goods, water entitlements, family farm exemptions and young farmer exemptions, DOL will determine the lodgement as a complex transaction, which will require manual assessment by the SRO.

Can I process transactions involving water transfers?

Yes, a transaction involving water entitlement can be lodged in DOL as an ELNO complex transaction.

Can I process transactions involving a farming business?

The transfer of a family farm between natural persons can be lodged in DOL as a DOL transaction.

Other farming exemptions are classified as complex transactions, which will require manual assessment by the SRO.

Can I process transactions involving a power of attorney?

Yes, these transactions can be completed in DOL.

Can I process transfers by mortgagees?

Yes, these can be processed in DOL.

Once transactions are finalised in DOL, can they be cancelled?

Requests to cancel transactions and assessments in DOL will not be processed if a transaction is finalised on the basis that settlement has occurred. This is because the dutiable transaction, as evidenced by the information you have provided, indicates that there is a duty liability.

When can I lodge an objection for DOL transactions?

You cannot lodge an objection to a calculation or an estimate of duty. You can only lodge an objection once a transaction is finalised in DOL and an assessment is deemed to have occurred. All objections must be lodged within 60 days of the DOL transaction being finalised.