Evidentiary Requirements Manual

Evidence required for land transfer duty transactions and exemptions.

Using the manual

This manual explains the evidence required for land transfer duty transactions, including any exemptions.

Most transactions must be lodged through Duties Online:

system assessed transactions before settlement via an Electronic Lodgement Network Operator (ELNO)
complex transactions at least 30 days before settlement via ELNO lodgement
Electronic Lodgement Model paper transactions after settlement via a settlement statement.

In limited situations, we accept documents lodged outside Duties Online. These situations are listed with the lodgement categories and checklist.

Digital Duties Form

You must use the Digital Duties Form for all contracts or transfers where there is no contract. Any reference to forms in this manual means the Digital Duties Form.

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s10 (1)(a) & (d) Exchange of properties Duties Online Complex Transaction Adjustment to dutiable value

s10(1)(a) of the Duties Act 2000 Not in common ownership (NICO) transfers Electronic Lodgement Model - Paper Transfer Partition or not in common ownership (NICO)

s10 (1)(a) & (d) Transfer of discontinued road Duties Online Complex Transaction Re-alignment of boundaries

s10(1)(a)&(d) of the Duties Act 2000 Transfer of land and business and/or goods Duties Online Complex Transaction Sale of business and/or goods

s10(1)(a)&(d) Vesting order SRO Email Lodgement Historical and terms contracts

s10 (1)(a) (ib) Deceased estates - estate in remainder Duties Online Complex Transaction Deceased estate transfers

s10 (1)(a) (ii) Crown leasehold transfers SRO Email Lodgement

s107 Financial sector (transfer of business) SRO Email Lodgement

S7(1)(b)(vi) Changes in beneficial ownership without changing legal ownership SRO Email Lodgement

s16 and Part 5 of the TAA Liability to duty and tax default N/A Other

s251 Managed investment schemes — exemption SRO Email Lodgement Trust exemptions and concessions

s250 – s250DG Corporate reconstructions and consolidations SRO Email Lodgement Other

s24 (2A) Non-aggregation of primary production land Duties Online Complex Transaction Primary production land

s22(2), (2A), (3) & (4) Interest, agreement or arrangement that reduces the value of the property Duties Online Complex Transaction Adjustment to dutiable value

s24 Aggregation of dutiable property Duties Online Complex Transaction Aggregation

s19 of the TAA Refunds SRO Email Lodgement

s17 (1) No double duty (transaction effected by more than one document) Duties Online Complex Transaction No double duty

s27 Partitions of land Duties Online Complex Transaction Partition or not in common ownership (NICO)

s32A - 32X Sub-sales Duties Online Complex Transaction

s33 of the Duties Act 2000 Change of trustee Duties Online Complex Transaction Trust exemptions and concessions

s34(1)(a) Declarations of trust for land vested in an apparent purchaser Electronic Lodgement Model - Paper Transfer Declaration of trust lodgement

s34(1)(b) of the Duties Act 2000 Property vested in an apparent purchaser Duties Online Complex Transaction Trust exemptions and concessions

s35 (1)(a) Transfer by the transferor to a trustee without any change in beneficial ownership — bare trust Duties Online Complex Transaction Trust exemptions and concessions

s35 (1)(b) Declaration of trust by a trustee holding property solely for the transferor without any change in beneficial ownership Electronic Lodgement Model - Paper Transfer Trust exemptions and concessions

s35 (1)(c) Transfer made by re-transfer — bare trust transfers Duties Online Complex Transaction Trust exemptions and concessions

s36 (1)(c)(i) Property passing to beneficiaries of fixed trusts Duties Online Complex Transaction Trust exemptions and concessions

s38 (2) Declaration of trust pursuant to breakdown of relationship - Exemption (unidentified or non-dutiable property) Electronic Lodgement Model - Paper Transfer Complex declaration of trust over non-dutiable property

s36B(2)(e) Property passing to a unitholder that is a trustee of a superannuation fund Duties Online Complex Transaction Trust exemptions and concessions

s36B(2)(d) Property passing to unitholders in unit trust schemes Duties Online Complex Transaction Trust exemptions and concessions

s37 (2) Establishment of a trust relating to unidentified property Duties Online System Transaction Declaration of trust

s37 (1) Establishment of a trust relating to non-dutiable property Duties Online System Transaction Declaration of trust

s36B(2)(c) Property passing to a unitholder as the trustee of a discretionary trust Duties Online Complex Transaction Trust exemptions and concessions

s36B (2)(b) Property passing to unitholders in unit trust schemes Duties Online Complex Transaction Trust exemptions and concessions

s36B(2)(a)(ii) Property passing to unitholders in unit trust schemes Duties Online Complex Transaction Trust exemptions and concessions

s36B(1) & (2)(a)(i) Property passing to a natural person unitholder absolutely Duties Online Complex Transaction Trust exemptions and concessions

s36A (1)(d) Property passing to a beneficiary of a discretionary trust (where the beneficiary is a corporation) Duties Online Complex Transaction Trust exemptions and concessions

s36A (1)(c)(ii) & (3) para (b) Property passing to a beneficiary of a discretionary trust (where the beneficiary is the trustee of another trust whose beneficiaries include a corporation as trustee of another trust) Duties Online Complex Transaction Trust exemptions and concessions

s36A (1)(c)(ii) & (3) para (a) Property passing to a beneficiary of a discretionary trust (where the beneficiary is acting as trustee of another trust with natural person beneficiaries) Duties Online Complex Transaction Trust exemptions and concessions

s36A of the Duties Act 2000 Property passing to a beneficiary of a discretionary trust (where the beneficiary is not acting as trustee of another trust) Duties Online Complex Transaction Trust exemptions and concessions

s36 (1)(c)(ii)(B) Property passing to beneficiaries of fixed trusts Duties Online Complex Transaction Trust exemptions and concessions

s36 (1)(c)(ii)(A) Property passing to beneficiaries of fixed trusts Duties Online Complex Transaction Trust exemptions and concessions

s48A Amalgamations of industrial organisations — exemption SRO Email Lodgement No double duty

s48 (b) Bankruptcies and administrations - exemption Duties Online Complex Transaction Bankruptcy matters

s48 (a) Bankruptcies and administrations - exemption Duties Online Complex Transaction Bankruptcy matters

s48(ca) Bankruptcies and administrations - exemptions Duties Online Complex Transaction Bankruptcy matters

s48 (d) Bankruptcies and administrations - exemptions Duties Online Complex Transaction Bankruptcy matters

s44 (4) Breakdown of marriage and domestic relationships - declaration of trust (by a corporation) Electronic Lodgement Model - Paper Transfer Spouse or domestic partner transfer

s44 (2) Breakdown of marriage and domestic relationships - declaration of trust (by a natural person) Electronic Lodgement Model - Paper Transfer Spouse or domestic partner transfer

s44(1)(a), (b)(i) or (ii), (c) and (d) Breakdown of marriage and domestic relationships - transfer Duties Online Complex Transaction Spouse or domestic partner transfer

s44 (3) Breakdown of marriage and domestic relationships - transfer by a corporation Duties Online Complex Transaction Spouse or domestic partner transfer

s57E Change of financial institution — exemption SRO Email Lodgement

s38 (3) Charitable trusts - exemption Electronic Lodgement Model - Paper Transfer Declaration of trust

s45 (a) & (b) Charities exemption Duties Online Complex Transaction Transfer to an approved charity, government body or authority

s50A Conversion of land use entitlement to different form of title Electronic Lodgement Model - Paper Transfer Land use entitlement

s46 (1) Co-operatives — exemption Electronic Lodgement Model - Paper Transfer Trust exemptions and concessions

s46 (2) Co-operatives — exemption Electronic Lodgement Model - Paper Transfer Trust exemptions and concessions

s42 Deceased estates - exemption - a transfer made to a beneficiary pursuant to a maintenance order by the Supreme or County Court Duties Online Complex Transaction Deceased estate transfers

s7 (1)(b) & 10 (1)(e) Deceased estates - assignment or surrender or disclaimer of interest under a will or intestacy Duties Online Complex Transaction Deceased estate transfers

s7 (1)(b) & 10 (1)(e) Deceased estates - transfer of life estate Electronic Lodgement Model - Paper Transfer Fractional interest

s42 (2) Deceased estates - exemption - vesting under s13 of the Administration and Probate Act 1958 Duties Online Complex Transaction Deceased estate transfers

s42(3) Deceased estates - exemption - will and intestacy (broad accordance) Duties Online Complex Transaction Deceased estate transfers

s7 (1)(b)(i) Declaration of trust over dutiable property Electronic Lodgement Model - Paper Transfer Complex declaration of trust over dutiable property

s55 Equity release programs - exemption SRO Email Lodgement

s69AD Exemption or concession for young farmers Duties Online Complex Transaction Primary production land

s61 - 63 First home owner exemptions and concessions — first home owner with family Duties Online Complex Transaction Other

s52(a) Government bodies — exemption (Minister administering the Crown Land (Reserves) Act 1978) Duties Online Complex Transaction Transfer to an approved charity, government body or authority

s52 (b) Government bodies — exemption (Minister administering the Planning and Environment Act 1987) Duties Online Complex Transaction Transfer to an approved charity, government body or authority

s52 (d) Government bodies — exemption (VicRoads) Duties Online Complex Transaction Transfer to an approved charity, government body or authority

s52 (e) Government bodies — exemption (Victorian or Commonwealth department) Duties Online Complex Transaction Transfer to an approved charity, government body or authority

s52 (c) Government bodies — exemption (Homes Victoria) Duties Online Complex Transaction Transfer to an approved charity, government body or authority

s45A Health centres and services — exemption Duties Online Complex Transaction Transfer to an approved charity, government body or authority

s57 F(b) If a natural person dies (transfer of interest held by natural person) Duties Online Complex Transaction Trust exemptions and concessions

s57 F(a) If a natural person dies (transfer of interest held by financial person) Duties Online Complex Transaction Trust exemptions and concessions

s70 - 89Y Landholder Acquisitions N/A

s57 A 1(a) & (b) Land sold initially to a financial institution and a natural person and then leased to natural person SRO Email Lodgement Unrelated transfers with concession

s57 A 1(c) & (2) Land sold initially to financial institution and natural person and then leased to natural person SRO Email Lodgement Unrelated transfers with concession

s57 C (1)(d) & (2) Land sold initially to a financial institution and then leased to a natural person SRO Email Lodgement Unrelated transfers with concession

s57 C (1)(c) & (2) Land sold initially to financial institution and then leased to natural person SRO Email Lodgement Unrelated transfers with concession

s57 C (1)(a) & (b) Land sold initially to a financial institution and then leased to a natural person SRO Email Lodgement Unrelated transfers with concession

s57B1(a)&(b) Land sold initially to financial institution and then re-sold to natural person SRO Email Lodgement Unrelated transfers with concession

s57 B 1(c) & (d) and (2) Land sold initially to a financial institution and then re-sold to a natural person SRO Email Lodgement Unrelated transfers with concession

s57D (1) (c) and (2) Land sold initially to natural person, beneficial interest then transferred to financial institution SRO Email Lodgement Unrelated transfers with concession

s57 D (1) (b) and (2) Land sold initially to a natural person, beneficial interest then transferred to a financial institution SRO Email Lodgement Unrelated transfers with concession

s57 D (1) (a) Land sold initially to natural person, beneficial interest then transferred to financial institution SRO Email Lodgement Unrelated transfers with concession

s7 (1)(b)(v), (va) & s57 Grant, transfer or assignment of lease involving consideration SRO Email Lodgement

s41A of the Duties Act 2000 Property passing to beneficiaries of superannuation funds Duties Online Complex Transaction Trust exemptions and concessions

s38A Special disability trusts before 1 July 2023 SRO Email Lodgement Complex declaration of trust over non-dutiable property

s40(1) Transfer of property from one superannuation fund to another Duties Online Complex Transaction Trust exemptions and concessions

s38a Transfer of property to a special disability trust before 1 July 2023 Duties Online Complex Transaction Trust exemptions and concessions

s57 Transfer of land to the lessee of the land SRO Email Lodgement

s47 (1) Transfer to government bodies — exemption Duties Online Complex Transaction Transfer to an approved charity, government body or authority

s58-60 of the Duties Act 2000 Pensioner or concession cardholder duty reduction where the contract was signed before 1 July 2023 Duties Online System Transaction

s218 of Associations Incorporation Reform Act 2012 Transfer to an incorporated association or the amalgamation of two or more incorporated associations Duties Online Complex Transaction No double duty

s47 (2) Transfer to diplomats — exemption Duties Online Complex Transaction Transfer to an approved charity, government body or authority

s56 Transfers of farms to relatives or charities Duties Online Complex Transaction Primary production land

s41(1) Transfers to trustees or custodians of superannuation funds or trusts Duties Online System Transaction Transfer to superannuation funds

s41 (3) Beneficiary transferring property to a trustee or custodian of a superannuation fund or trust Duties Online Complex Transaction Transfer to superannuation funds

s41 (2) Transfers to trustees or custodians of superannuation funds or trusts Duties Online System Transaction Transfer to superannuation funds

s48 (c) Bankruptcies and administrations - exemption Duties Online Complex Transaction Bankruptcy matters

s10 (1)(a) & (d) Related party including associated or fractional interest transfers Duties Online System Transaction

s10 (1)(a) & (d) Transfers for full interest between unrelated parties (non-residential) Duties Online System Transaction Transfer to parties that are not related or associated

s21(3) & (4) & (4A) & (5) Off-the-plan transfers — land and building packages and refurbishments — concession Duties Online System Transaction

s32A - 32X Sub-sales where there is no additional consideration (including parallel and building arrangements), no land development or no option Duties Online System Transaction

s32W Sub-sale — nomination between relatives Duties Online System Transaction

s42 (1)(a) Deceased estates - pursuant to a Will - exemption (strictly in accordance) Duties Online System Transaction Deceased estate transfers

s43 Marriage and domestic relationships — exemption Duties Online System Transaction Spouse or domestic partner transfer

s44(1)(a), (b)(i) and (c)(i) Breakdown of marriage and domestic relationships - exemption - (transfers between natural persons) Duties Online System Transaction Spouse or domestic partner transfer

s54 Joint tenants and tenants in common - exemption Duties Online System Transaction Change in the manner of holding (equal shares)

s56(1)(a), (2)(a), (3)(a) Transfers of farm to relative(s) — exemption Duties Online System Transaction Primary production land

s57 H-I, s57J or JA Principal Place of Residence (PPR) - Concession/reduction of duty Duties Online System Transaction

s10(1)(a)&(d) Realignment of boundaries Duties Online Complex Transaction Trust exemptions and concessions

s10(1)(a)&(d) Fractional interest transfers (including timeshare transfers) Duties Online Complex Transaction Adjustment to dutiable value

s32XD Economic entitlements Electronic Lodgement Model - Paper Transfer Other

s38A Special disability trusts from 1 July 2023 SRO Email Lodgement Complex declaration of trust over non-dutiable property

s38a Transfer of property to a special disability trust from 1 July 2023 Duties Online Complex Transaction Trust exemptions and concessions

s57P Transfer to a qualifying person with a disability from 1 July 2023 Duties Online Complex Transaction Disability trusts

s34(1)(a) Limited recourse borrowing arrangements (custodian and holding trusts) Duties Online System Transaction Declaration of trust

s10 Water Rights Duties Online Complex Transaction Primary production land

s35A Custodian transfers Duties Online Complex Transaction Trust exemptions and concessions

s58 – 60 Pensioner or concession cardholder duty reduction where the contract was signed on or after 1 July 2023 Duties Online System Transaction