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.
|Section||Title||Lodgement category||Sub category||Channel|
|s57||Transfer of land to the lessee of the land||SRO|
|s7 (1)(b)(v), (va) & s57||Grant, transfer or assignment of lease involving consideration||SRO|
|s19 of the TAA||Refunds||SRO|
|s57E||Change of financial institution - Exemption||SRO|
|s55||Equity release programs - exemption|
|s10 (1)(a) (ii)||Crown leasehold transfers||SRO|
|s107||Financial Sector (Transfer of Business)||SRO|
|s14||Necessity for written instrument or written statement||SRO|
|s32A - 32X||Sub-sales||Options, Additional Development and/or Consideration not included in the contract price||Complex DOL|
|s70 - 89Y||Landholder Acquisitions||SRO|