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|
|s10(1)(a)&(d)||Vesting order||Historical & Terms Contracts||SRO|
|s41(1)||Transfers to trustees or custodians of superannuation funds or trusts||Transfer to Superfunds||DOL|
|s41 (2)||Transfers to trustees or custodians of superannuation funds or trusts||Transfer to Superfunds||DOL|
|s10(1)(a)&(d)||Transfers of land and business and licensed premises||Sale of Business and/or Goods||Complex DOL|
|s56||Transfers of farms to relatives or charities||Primary Production Land||Family Farm transfer to a company, trust or association||Complex DOL|
|s56(1)(a), (2)(a), (3)(a)||Transfers of farm to relative(s) - Exemption||Primary Production Land||Family Farm Exemption||DOL|
|s10 (1)(a) & (d)||Transfers for full interest between unrelated parties (non-residential)||Transfer to parties that are not related or associated||Unrelated Party Transfers||DOL|
|s47 (1)||Transfer to government bodies - Exemption||Transfer to an approved Charity, Government Body or Authority||Transfer to a Government Body or Authority||Complex DOL|
|s47 (2)||Transfer to diplomats - Exemption||Transfer to an approved Charity, Government Body or Authority||Transfer to a Government Body or Authority||Complex DOL|
|s218 of Associations Incorporation Reform Act 2012||Transfer to an incorporated association or the amalgamation of two or more incorporated associations.||No double duty||Complex DOL|