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 |
|---|---|---|---|---|
| s52 (c) | Government bodies — exemption (Director of Housing) | Transfer to an approved Charity, Government Body or Authority | Transfer to a Government Body or Authority | Complex DOL |
| s52(a) | Government bodies — exemption (Minister administering the Crown Land (Reserves) Act 1978) | Transfer to an approved Charity, Government Body or Authority | Transfer to a Government Body or Authority | Complex DOL |
| s52 (b) | Government bodies — exemption (Minister administering the Planning and Environment Act 1987) | Transfer to an approved Charity, Government Body or Authority | Transfer to a Government Body or Authority | Complex DOL |
| s52 (d) | Government bodies — exemption (VicRoads) | Transfer to an approved Charity, Government Body or Authority | Transfer to a Government Body or Authority | Complex DOL |
| s52 (e) | Government bodies — exemption (Victorian or Commonwealth department) | Transfer to an approved Charity, Government Body or Authority | Transfer to a Government Body or Authority | Complex DOL |
| s45A | Health centres and services — exemption | Transfer to an approved Charity, Government Body or Authority | Transfer to a Government Body or Authority | Complex DOL |
| s57 F(a) | If a natural person dies (transfer of interest held by financial person) | Trust Exemptions and Concessions | Complex DOL | |
| s57 F(b) | If a natural person dies (transfer of interest held by natural person) | Trust Exemptions and Concessions | Complex DOL | |
| s22(2), (2A), (3) & (4) | Interest, agreement or arrangement that reduces the value of the property | Adjustment to Dutiable Value | Complex DOL | |
| s17 (1) | No double duty (transaction effected by more than one document) | No double duty | Complex DOL |
