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Duties Online lodgement category checklist

Checklist

The Duties Online (DOL) transaction categories listed below must be processed electronically via an ELNO.

The table below, which acts as a checklist, details the transaction categories to be submitted and assessed electronically as standard DOL transactions or complex DOL transactions.

More detailed information is available in our Evidentiary Requirements Manual and our guide to completing an ELNO lodgement.

Category Characteristics Assessment path Checklist Relevant sections of the Duties Act 2000
Transfer to parties that are not related or associated

Unrelated party transfers where the following may apply:

  • Off-the-plan.
  • Foreign purchaser additional duty (FPAD).
  • Principal place of residence (PPR).
  • First home buyer duty reduction (FHBDR), first home buyer duty exemption/concession (FHBDEC).
  • Pensioner and concession cardholder duty reduction.
  • FPAD spousal exemption.
 DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Contract of sale between unrelated parties.
  • The transferee on contract is the same as the transferee on the transfer (i.e. no nomination/sub-sale event).
  • s7, s10 and s20
  • s21(3) and (4) and (4A) and (5)
  • s58-60 – Pensioner and concession cardholder duty reduction
  • s57JA–s57JB – FHBDR, FHBDEC
  • s57I – PPR
  • s18 – s19A, s28 FPAD
Transfer to a related or associated party Unrelated party transfers where the following may apply:
  • Off-the-plan.
  • Foreign purchaser additional duty (FPAD).
  • Principal place of residence (PPR).
  • First home buyer duty reduction (FHBDR), first home buyer duty exemption/concession (FHBDEC).
  • Pensioner and concession cardholder.
 DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Transferor(s) and transferee(s) are related.
  • Contract of sale (if applicable)
  • Evidence of the market value of the property.

If applying for one of the concessions/exemptions, the following must be uploaded to the DOL transaction:

  • ELNO disbursement statement.
  • Copy of bank statement (transferor).
  • Copy of bank statement (transferee).
  • s7, s10 and s20
  • s21(3) and (4) and (4A) and (5)
  • s58-60 – Pensioner exemption and concession
  • s57JA–s57JB – FHBDR, FHBDEC
  • s57I – PPR
  • s18 – s19A, s28 FPAD
Trust exemptions and concessions

Transfers of dutiable property where at least one of the following is applicable:

  • Property passing to beneficiaries of fixed trusts.
  • Property passing to beneficiary of discretionary trust.
  • Property passing to unitholders in unit trust.
  • Transfer of property to a special disability trust.
  • Property passing to beneficiaries of superannuation funds.
  • Transfer of property from one superannuation fund to another.
  • Transfer from apparent purchaser to real purchaser.
  • Change of trustee with no changes to beneficial ownership of the property.
  • Transfer to trustee or nominee for re-transfer with no change of beneficial ownership.
  • Declaration of trust over dutiable property.
 Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s36 – Trustee of fixed trust to beneficiary
  • s36A – Trustee of discretionary trust to beneficiary
  • s36B – Trustee of unit trust to unit holder
  • s41A – Trustee of superannuation fund to a member(s)
  • s34 – Apparent purchaser to real purchaser
  • s33 – Change of trustee
  • s35 – Transfers to and from a trustee or nominee
  • s40 – Transfer between super funds
Transfer to super funds Transfer of full interest in the property to a trustee of a superannuation fund by the member of the fund without consideration. DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • s41
Primary production land without concessions Transfers where the property type transferred is primary production and no concessions have been claimed. DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Contract of sale or evidence of the market value.
  • s7, s10, s20

Primary production – disaggregation, water entitlements, goods and livestock

Transfers of primary production land that is subject to or involves:

  • primary production goods and/or
  • livestock and/or
  • water entitlements.
 Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating concession for primary production land.
  • No more than 20 volume/folios.
  • Contract of sale or evidence of the market value.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s10 (1)(a) and (d)(iv) and (v) – Primary production, water entitlement, goods and livestock
Family farm exemption Transfer of family farm between natural persons. DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Transferor(s) and transferee(s) are related.
  • Property type transferred is primary production land.
  • s56
Family farm transfer to a company, trust or association Transfers of farmland to relatives or charities where the transfer involves a company, trust or association. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating concession for primary production land.
  • No more than 20 volume/folios.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s56
Young farmers exemption Transfer of farmland to young farmer as a natural person or a young farmer business entity. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating young farmer concession application.
  • No more than 20 volume/folios.
  • Contract of sale.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s69 – Young Farmer Concession or Exemption
Aggregation Dutiable transactions relating to separate parts of dutiable property treated as a single dutiable transaction when they give effect to or arise from what is substantially one arrangement. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • More than one Digital Duties Form.
  • No more than 20 volume/folios.
  • Contract of sale including special conditions.
  • Advertising material and price list.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s24 – Aggregation of land that is not primary production land
  • s24(2) – Vacant land purchased by a domestic builder for the purpose of re-sale
  • Revenue Ruling DA-026v2
Sale of business and/or goods Transfers of land involving an interdependent sale of business and/or goods. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating a sale of business and/or goods.
  • No more than 20 volume/folios.
  • Contract of sale including special conditions.
  • Contract of sale of business including special conditions.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.

Additionally, the following may be applicable:
Sub-sale/nomination – transferor and transferees are not related A transfer of dutiable property involving a change in transfer rights (by way of assignment, nomination, novation or otherwise) where the transferor(s) and transferee(s) are not related. DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating a change in transfer rights.
  • No more than 20 volume/folios.
  • Contract of sale.
  • No additional consideration.
  • No land development (unless the consideration for land development is included in the contract price).
  • No parallel arrangements.
  • No options.
  • s32
  • s21(3) and (4) and (4A) and (5)
  • s58-60 – Pensioner exemption and concession
  • s57JA-s57JB – FHBDR, FHBDEC
  • s57I – PPR
  • s18-s19A, s28 – FPAD
  • s32
  • s21(3) and (4) and (4A) and (5)
  • s58-60 – Pensioner exemption and concession
Options, additional development and/or consideration not included in the contract price

Nomination or sub-sale events where one of the following applies:

  • Option, additional consideration or land development (that is not included in the contract price).
  • Parallel arrangements.
 Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating a change in transfer rights.
  • No more than 20 volume/folios.
  • Contract of sale including special conditions.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s32A – s32X
Option Transfer of dutiable property under an option arrangement. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Contract of sale including special conditions.
  • Option Deed.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s7 and s10
Deceased estate exemption Transfers of dutiable property made to a beneficiary strictly in accordance with the terms of the will for no consideration. DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating an exemption due to a transfer as per the terms of the will.
  • No more than 20 volume/folios.
  • Transfer is strictly in accordance with the will.
  • Transferee is entitled under the will of the deceased with no additional consideration.
  • 100% of the property is being transferred.
  • s42
Deceased estate transfers

Transfers of dutiable property not made in accordance with the terms of the will or probate. The following may apply:

  • A transfer arising on an intestacy or will.
  • Deed of family arrangement.
  • A transfer that has taken place under Part IV of the Administration and Probate Act 1958.
  • A transfer to and from a testamentary trust.
 Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Probate and will.
  • Assets and liabilities of the deceased estate, such as an inventory of the estate.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
Partition Partition of land in common ownership. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Transfer that is due to a partition.
  • Plans of subdivision before and after partition.
  • Copies of certificates of title before and after the plan of subdivision.
  • Evidence of the value of the properties being partitioned.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
Re-alignment of boundaries Change of ownership for a strip or portion of the land as a result of a re-alignment of boundaries. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Transfer that is due to a re-alignment of boundaries.
  • Plans of subdivision before and after re-alignment of boundaries.
  • Copies of certificates of title before and after the plan of subdivision.
  • Evidence of the value of the area of the properties being transferred.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s10(1)(a) and (d)
Bankruptcy matters Transfer to one of the following:
  • The appointed received or trustee in bankruptcy, or the appointed liquidator.
  • To a former bankrupt from the estate of the former bankrupt with no consideration.
  • To the spouse or domestic partner of the bankrupt from a trustee in bankruptcy for consideration (after the transfer, the property is the principal place of residence of the bankrupt’s spouse or domestic partner).
 Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.

The following may apply:

  • Statutory declaration by the transferor and transferee stating that the transfer is to the spouse or domestic partner of the bankrupt party using the property as their principal place of residence.
  • s48
Transfer to an approved charity

Transfers of a dutiable property for religious charitable or educational purposes or to a corporation or body of persons established by a religious, charitable or educational purpose.

Also includes transfers to eligible health centres and services listed under section 45A of the Duties Act 2000.

 Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Transferee is a corporation or body of persons established for a charitable purpose.
  • Contract of sale.
  • Constitution or memorandum of association.
  • Promotional materials.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s45
  • s45A
Transfer to a government body or authority Transfer to a government body or authority. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Transferee is a government body or authority.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s52(a) – s52(e)
  • s47
Agreement that reduces the value of the property Agreement that reduces the value of the property. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Evidence and/or agreement(s) that reduce the value of the property.
  • Submissions as to the duty reduction/exemption claimed.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s7, s10 and s20
Transferee improvements Transfer of land where improvements to that property have been made by the transferee prior to the date of contract. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Statutory declaration by the transferee stating details of the improvements including work and cost involved.
  • Evidence of the cost of building and construction made by the transferee.
  • Contract of sale (if any).
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
No double duty Dutiable transactions effected by more than one instrument. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Evidence of primary instrument for which the duty was paid.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s17
Transfer between spouses/domestic partners Transfer of principal place of residence for no consideration where the transferor and transferee are natural persons who are spouses or domestic partners. DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • s43
Spouse transfer involving parties other than spouse/domestic partner Transfer of principal place of residence for no consideration between spouses where the transferor(s) and/or transferee(s) include parties that are not a party of the marriage. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Evidence of the value of the property.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s43
  • s10
Breakdown of relationship transfer between spouses/domestic partners Transfer between natural persons due to breakdown of marriage or domestic relationships. DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Evidence of the value of the property.
  • Copy of the court order of agreement.
  • s44
Breakdown of relationship – transfer to a party that is not the spouse or domestic Transfers due to breakdown of marriage or domestic relationships which involve:
  • The transferor(s) or transferee(s) include corporations or trusts.
  • The parties to the transfer include parties other than the parties to the relationship.
 Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Evidence of the value of the property.
  • Copy of the court order of agreement.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s44
Change in the manner of holding Transferees shares of the property has not increased or decreased. DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • s54
Other May include the following:
  • Seeking principal place of residence concession on primary production land.
  • Interim stamping.
 Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Submissions towards the specific concession or exemption sought.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s7, s10 and s20
  • s30
Special disability trust A transfer of dutiable property to the trustee of a special disability trust by an immediate family member for no consideration. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Letter from Centrelink confirming the special disability trust’s current eligibility status.
  • The duty stamped special disability trust deed together with any subsequent amendments.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s38A
Transfer to a qualifying person with a disability A transfer of a principal place of residence to a person or persons with a disability by an immediate family member of the transferee for no consideration when the transfer takes place on or after 1 July 2023. Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • A copy of a written determination that the transferee meets the impairment or disability conditions for a special disability trust from:
    • Services Australia under section 1209M of the Social Security Act 1991 (Commonwealth); or
    • The Department of Veteran’s Affair under section 52ZZZWA of the Veterans’ Entitlement Act 1986.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s57P
Regional commercial industrial concession A transfer of a property in regional Victoria used for commercial, industrial or extractive industry purposes where the contract is entered into on or after 1 July 2019 and any of the following apply:
  • The property type is not commercial or industrial.
  • The property details listed on the Digital Duties Form do not match the information available to the State Revenue Office.
 Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Contract of sale (including special conditions).
  • s64B
Commercial and industrial property tax transfers A transfer of commercial or industrial property where the agreement was entered into on or after 1 July 2024. DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • The AVPCC of the property listed on the Digital Duties Form matches the information available to the State Revenue Office.
  • 100% of the property is being transferred.
  • Commercial and Industrial Property Tax Reform Act 2024
  • s69AN-s69AT
Commercial and industrial property tax complex A transfer of commercial or industrial property where the agreement was entered into on or after 1 July 2024 and any of the following apply:
  • The property type is mixed use.
  • The AVPCC of the property listed on the Digital Duties Form does not match the information available to the State Revenue Office.
  • Fractional interest transfers.
  • A partial interest in the property was previously transferred on or after 1 July 2024.
 Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Rates notice, Land Information Certificate or other documentation confirming the AVPCC of the property.
  • Contract of sale (including special conditions).
  • Commercial and Industrial Property Tax Reform Act 2024
  • s69AN-s69AT
City of Melbourne A transfer of new residential property with a dutiable value up to $1 million that is located within the City of Melbourne local government area where the contract of sale was entered into:
  • between 1 July 2021 to 30 June 2022 for new residential properties or
  • between 21 May 2021 to 30 June 2022 for new residential properties that have remained unsold for 12 months or more.
 DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • No replacement contract.
  • s57FC
Capital city zone A transfer of new residential property with a dutiable value up to $1 million that is located in the capital city zone but outside the Melbourne local government area where the contract of sale was entered into:
  • between 1 July 2021 to 30 June 2022 for new residential properties or
  • between 21 May 2021 to 30 June 2022 for new residential properties that have remained unsold for 12 months or more.
 Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • Contract of sale (including special conditions).
  • Any replacement contracts that have been entered into.
  • Other supporting evidence required as per the Evidentiary Requirements Manual.
  • s57FC
Temporary off-the-plan duty concession Off-the-plan purchases of dwellings within strata subdivisions that have common property where the contract of sale is entered into on or after 21 October 2024 and before 21 October 2025. DOL
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • s21AA
Temporary off-the-plan duty concession Off-the-plan purchases of dwellings within strata subdivisions that have common property where the contract of sale is entered into on or after 21 October 2024 and before 21 October 2025 and any of the following apply:
  • The property is not part of a multi-level/high rise development.
  • A replacement contract of sale has been entered into.
 Complex transaction (supporting documents required 30 days before settlement)
  • Digital transfer of land with a volume and folio.
  • Digital Duties Form.
  • No more than 20 volume/folios.
  • All contracts of sale (including special conditions).
  • The plan of subdivision.
  • s21AA

Paper transfers managed after settlement with a Digital Duties Form

Lodged via the ‘Retrieve and Claim Settlement Statement (Paper Transfer)’ lodgement queue in Duties Online:

  • Any transfer with more than 20 volume/folios.
  • NICO.
  • Corporate reconstruction.
  • Economic entitlement.
  • Change in beneficial ownership.
  • Transfer of land use entitlements.
  • Conversion of land use entitlements.
  • Consideration/market value greater than $9,999,999,999.
  • Shariah finance.
  • Fractional interest – interest titles/folios.
  • Fractional interest – assignment.
  • Fractional interest – surrender.
  • Fractional interest – life and remainder.
  • Deceased estate transfers involving both monetary and non-monetary consideration.

Other transfers managed after settlement without a Digital Duties Form

Lodged via email to electroniclodgement@sro.vic.gov.au:

  • Equity release program.
  • Vesting orders.
  • Adverse possession.
  • Caveat.
  • Transactions whereby parties are unable to complete a Digital Duties Form.
  • Late settlement penalty interest where the contract of sale or arrangement was entered on or after 1 July 2022 and the late settlement interest is $5,000 or more.

Lodgements submitted via smart form

  • Fixtures with an unencumbered value of more than $2 million – Duties Form-65

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Last modified: 4 March 2025
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