Evidentiary Requirements Manual
Evidence required for land transfer duty transactions and exemptions.
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.
| Section | Title | Lodgement category | Channel |
|---|---|---|---|
| s7 (1)(b)(i) | Declaration of trust over dutiable property | Complex declaration of trust over dutiable property | ELM |
| s38 (2) | Declaration of trust pursuant to breakdown of relationship - Exemption (unidentified or non-dutiable property) | Complex declaration of trust over non-dutiable property | ELM |
| s34(1)(a) | Declarations of trust for land vested in an apparent purchaser | Declaration of trust lodgement | ELM |
| s32XD | Economic entitlements | Other | ELM |
| s55 | Equity release programs - exemption | SRO | |
| s37 (1) | Establishment of a trust relating to non-dutiable property | Declaration of trust | DOL |
| s37 (2) | Establishment of a trust relating to unidentified property | Declaration of trust | DOL |
| s10 (1)(a) & (d) | Exchange of properties | Adjustment to Dutiable Value | Complex DOL |
| s69AD | Exemption or concession for young farmers | Primary Production Land | Complex DOL |
| s107 | Financial sector (transfer of business) | SRO |
