Evidentiary Requirements 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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Section | Title | Lodgement category | Sub category | Channel |
---|---|---|---|---|
s21(3) & (4) & (4A) & (5) | Off-the-plan transfers — land and building packages and refurbishments — concession | DOL | ||
s10 (1)(a) & (d) | Related party including associated or fractional interest transfers | DOL | ||
s19 of the TAA | Refunds | SRO | ||
s58-60 | Transfer to an eligible pensioner where the contract was entered on or after 1 July 2012 | DOL | ||
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 | ||
s57E | Change of financial institution — exemption | SRO | ||
s70 - 89Y | Landholder Acquisitions | SRO | ||
s55 | Equity release programs - exemption |