Evidentiary Requirements Manual (Content)
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 |
---|---|---|---|---|
s45 (a) & (b) | Charities and friendly societies (charities) | Transfer to an approved Charity, Government Body or Authority | Transfer to an approved Charity | Complex DOL |
s7 (1)(b) & 10 (1)(e) | Deceased estates - assignment or surrender or disclaimer of interest under a will or intestacy | Deceased Estate Transfers | Deceased Estate (outside of the term of the Will) | Complex DOL |
s10 (1)(a) (ib) | Deceased estates - estate in remainder | Deceased Estate Transfers | Deceased Estate (outside of the term of the Will) | Complex DOL |
s42 | Deceased estates - exemption - a transfer made to a beneficiary pursuant to a maintenance order by the Supreme or County Court | Deceased Estate Transfers | Deceased Estate (outside of the term of the Will) | Complex DOL |
s42 (2) | Deceased estates - exemption - vesting under s13 of the Administration and Probate Act 1958 | Deceased Estate Transfers | Deceased Estate (outside of the term of the Will) | Complex DOL |
s42(3) | Deceased estates - exemption - will and intestacy (broad accordance) | Deceased Estate Transfers | Deceased Estate (outside of the term of the Will) | Complex DOL |
s10 (1)(a) & (d) | Exchange of properties | Adjustment to Dutiable Value | Complex DOL | |
s69AD | Exemption or concession for young farmers | Primary Production Land | Young Farmers Exemption | Complex DOL |
s61 - 63 | First home owner exemptions and concessions — first home owner with family | Other | Complex DOL | |
s10(1)(a)&(d) | Fractional interest transfers (including timeshare transfers) | Adjustment to Dutiable Value | Complex DOL |