Evidentiary Requirements Manual - Lodge via SRO
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 |
---|---|---|---|---|
s48A | Amalgamations of industrial organisations — exemption | No double duty | SRO | |
s57E | Change of financial institution — exemption | SRO | ||
s250 DA – s250 M | Corporate reconstructions and consolidations | Other | SRO | |
s10 (1)(a) (ii) | Crown leasehold transfers | SRO | ||
s55 | Equity release programs - exemption | SRO | ||
s107 | Financial sector (transfer of business) | SRO | ||
s7 (1)(b)(v), (va) & s57 | Grant, transfer or assignment of lease involving consideration | SRO | ||
s57 A 1(a) & (b) | Land sold initially to a financial institution and a natural person and then leased to natural person | Unrelated transfers with concession | SRO | |
s57 C (1)(d) & (2) | Land sold initially to a financial institution and then leased to a natural person | Unrelated transfers with concession | SRO | |
s57 C (1)(a) & (b) | Land sold initially to a financial institution and then leased to a natural person | Unrelated transfers with concession | SRO |