Lodgement category checklist | State Revenue Office

Checklist

The Duties Online (DOL) transaction categories listed below must be processed electronically via an ELNO.

The table below, which acts as a checklist, details the transaction categories to be submitted and assessed electronically as standard DOL transactions or complex DOL transactions.

More detailed information is available in our Evidentiary Requirements Manual and our guide to completing an ELNO lodgement.

Category	Sub category	Assessment path	Characteristics and checklist	Relevant sections of the Duties Act
Transfer to Parties that are not Related or Associated	Unrelated party transfers	DOL	Digital Transfer of Land with a volume and folio Digital Duties Form Contract of sale between unrelated parties The transferee on contract is the same as the Transferee on the transfer (i.e. no nomination/sub-sale event) < 20 volume/folios Additionally the following may apply: Off-the-plan FPAD PPR FHBDR Pensioner Concession (max. 2 transferees) FPAD spousal exemption (max. 2 transferees)	s21(3) and (4) and (4A) and (5) s58-60 Pensioner exemption and concession s57JA – s57JB – FHBDR, FHBDEC s57I – PPR s18 – s19A, s28 FPAD
Trust Exemptions and Concessions	Trust exemptions and concessions	Complex (supporting documents required 30 days before settlement)	Digital Transfer of Land with a volume and folio Digital Duties Form indicating trust < 20 volume/folios Statutory declaration by trustees as per ERM Additionally, at least one of the following is applicable: Property passing to beneficiaries of fixed trusts Deed of fixed trust Property passing to beneficiary of discretionary trust Deed of discretionary/family trust Property passing to unitholders in unit trust Deed of unit trust Transfer of property to a special disability trust Deed of special disability trust Property passing to beneficiaries of superannuation funds Deed of superannuation trust Transfer from apparent purchaser to real purchaser Proof of purchase price Change of trustee with no changes to beneficial ownership of the property Trust deed Transfer to trustee or nominee for re-transfer with no change of beneficial ownership Transfer of property from one superannuation fund to another Superannuation trust deeds Statutory declaration by trustees	s36 – Trustee of fixed trust to beneficiary s36A – Trustee of discretionary trust to beneficiary s36B – Trustee of unit trust to unit holder s38A(b) – Transfer to a special disability trust s41A – Trustee of superannuation fund to a member(s) s34 – Apparent purchaser to real purchaser s33 – Change of trustee s35 – Transfers to and from a trustee or nominee s40 – Transfer between super funds
Primary Production Land	Young farmers exemption	Complex (supporting documents required 30 days before settlement)	Digital Transfer of Land with a volume and folio Digital Duties Form indicating young farmer concession application Contract of sale < 20 volume/folios per transfer	s69 – Young farmer exemption
	Family farm transfer to a company, trust or association	Complex (supporting documents required 30 days before settlement)	Digital Transfer of Land with a volume and folio Digital Duties Form indicating family farm exemption < 20 volume/folios per transfer Additionally, one of the following may be present: Trust deed where the family farm is transferring to/within a trust Contract of sale Market value ASIC search	s56 – Family farm transfer other than to a natural person
	Family farm exemption	DOL	Digital transfer of land with a volume and folio Digital Duties Form Transferee/s and transferor/s are natural persons Property type transferred is primary production Transferor/s and transferee/s are related < 20 volume/folios per transfer	s56
	Primary production land without concessions	DOL	Digital transfer of land with a volume and folio Digital Duties Form Property type transferred is primary production Contract of sale or market value < 20 volume/folios per transfer	s56
	Primary production - disaggregation, water entitlements, goods and livestock	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form indicating concession for primary production land < 20 volume/folios per transfer Transfer of primary production property that is subject to or involves: primary production goods and/or livestock and/or water entitlements Contract of sale including special conditions	s10 (1)(a) and (d)(iv) and (v) - Primary production, water entitlement, goods and livestock
Aggregation	Aggregation	Complex (supporting documents required 30 days before settlement)	> one Digital transfer of land with a volume and folio > one Digital Duties Form Contract of Sale including special conditions Advertising material < 20 volume/folios per transfer of land	s24 - Aggregation of land that is not primary production s24(2) exemption from aggregation for vacant land
Sale of Business and/or Goods	Sale of business and/or goods	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form indicating sale of business Contract of sale of land including special conditions Contract of sale of business including special conditions < 20 volume/folios Additionally the following may be applicable: Assets sale agreement Valuation (refer Ruling DA.029)	s 10 (1)(a) and (d) s22B, s24 - Transfers of land and business
Transfer to a Related or Associated Party	Transfer to a related or associated party with concessions	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form indicating concessions Transferor/s and Transferee/s are related Market appraisal or valuation Proof of purchase/money trail < 20 volume/folios Additionally the following may apply: Off-the-plan FPAD PPR FHBDR Pensioner concession FPAD spousal exemption	s57I – PPR Principal place of residence (PPR) s57JA – s57JB – FHBDR, FHBDEC First home buyer duty reduction, first home buyer duty exemption or concession s58-60 s21(3)) Off-the-plan – concession s18 – s19A, s28, s69 AJ, FPAD
Transfer to a Related or Associated Party	Transfer to a related or associated party - no concessions	DOL	Digital transfer of land with a volume and folio Digital Duties Form Transferor/s and transferee/s are related Market appraisal/valuation and/or contract of sale No duty concessions/exemptions < 20 volume/folios
Sub-Sale and/or Nomination Transfers	Sub-sale/nomination – transferor and transferee/s are related parties	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form indicating a nomination Transferor/s and transferee/s are related Market appraisal/valuation < 20 volume/folios Contract of sale	s32
	Options, additional development and/or consideration not included in the contract price	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form indicating a sub-sale Contract of sale including special conditions < 20 volume/folios Nomination or sub-sale event where one of the following applies: Option, additional consideration or land development that is not included in the contract price Parallel arrangement/s	s32A – 32X
	Sub-sale/nomination – transferor and transferees are not related	DOL	Digital transfer of land with a volume and folio Digital Duties Form indicating a nomination Contract of sale between unrelated parties No double duty No parallel arrangements < 20 volume/folios Additionally, the following may apply: Off-the-plan Foreign purchaser additional duty Principal place of residence concession First Home Buyer Duty Reduction Pensioner Concession (maximum 2 Transferees) FPAD spousal exemption where there are no > 2 Transferees	s32 s21(3) and (4) and (4A) and (5) s58-60 Pensioner exemption and concession s57JA – s57JB FHBDR, FHBDEC s57I PPR s18 – s19A, s28 FPAD s32 s21(3) and (4) and (4A) and (5) s58-60 pensioner exemption and concession s57JA – s57JB FHBDR, FHBDEC s57I PPR s18 – s19A, s28 FPAD s32 w s21(3) and (4) and (4A) and (5) s58-60 pensioner exemption and concession s57JA – s57JB – FHBDR, FHBDEC s57I – PPR s18 – s19A, s28 FPAD
Deceased Estate Transfers	Deceased estate (outside of the terms of the will)	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form < 20 volume/folios Additionally, the following may apply: A transfer arising on an intestacy or will Deed of family arrangement Probate and will Assets and liabilities of the deceased estate A transfer that has taken place under Part IV of the Administration and Probate Act 1958 A transfer of a life estate and/or right to reside A transfer from and to a testamentary trust	s7 (1)(b) and 10 (1)(e) s10 (1)(a) (ib) s42, s42 (2), s42(3)
Deceased Estate Transfers	Deceased estate exemption	DOL	Digital transfer of land with a volume and folio Digital Duties Form indicating an exemption due to a transfer as per the terms of the Will Transfer is strictly in accordance with the Will Transferee is entitled under the will of the deceased with no additional consideration Transfer of full interest (100%) < 20 volume/folios	s42
Partition or NICO	Partition	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form Transfer that is due to a partition Plans of subdivision before and after partition Copies of certificates of title before and after the plan of subdivision Letter of appraisal < 20 volume/folios per transfer	s27
Partition or NICO	NICO	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form Transfer that is due to a NICO Plans of subdivision before and after NICO Copies of certificates of title before and after the plan of subdivision Letter of appraisal < 20 volume/folios per transfer	s10 (1)(a) and (d)
Re-alignment of Boundaries	Re-alignment of boundaries	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form Transfer that is due to a re-alignment of boundaries Plans of subdivision before and after re-alignment of boundaries Copies of certificates of title before and after the plan of subdivision Letter of appraisal < 20 volume/folios per transfer	s10 (1)(a) and (d)
Bankruptcy Matters	Bankruptcy matters	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form < 20 volume/folios Additionally the following may apply: Statutory declaration by the transferor and transferee stating that the transfer is to the spouse or domestic partner of the bankrupt party using the property as their principal place of residence	s48(ca)
Transfer to an approved Charity, Government Body or Authority	Transfer to an approved charity	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form Transferee is a corporation or body of persons established for a charitable purpose or a friendly society Contract of sale Constitution or memorandum of association Promotional materials < 20 volume/folios per transfer	s45
	Transfer to a government body or authority	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form Transferee is a government body < 20 volume/folios	s52 (a) – s52(e) s47(1)
Historical and Terms Contracts	Historical and terms contracts	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form Contract of sale before 2008 Evidence of payments pursuant to contractual terms for Terms Letter of appraisal (if related parties) < 20 volume/folios
Adjustment to Dutiable Value	Agreement that reduces the value of the property	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form Evidence, agreement/s that reduces the value of the property Submission as to duty/exemption claimed < 20 volume/folios	s7, 10 and 20
	Transferee improvements	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form Cost of building construction made by transferee Contract of sale (if any) < 20 volume/folios	s7, 10 and 20 Ruling DA-010
	No double duty	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form Evidence of primary instrument for which the duty was paid Submission as to duty/exemption claimed < 20 volume/folios	s17(1)
Spouse or Domestic Partner Transfer	Breakdown of relationship - transfer to a party that is not the spouse or domestic partner of the transferor	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form At least one transferee is a party other than the spouse/domestic partner of the transferor Transfer due to a breakdown < 20 volume/folios Copy of the court order or agreement	s44
	Breakdown of relationship transfer between spouses/domestic partners	DOL	Digital transfer of land with a volume and folio Digital Duties Form Transfer due to the breakdown of a marriage or domestic/defacto relationship No > 2 transferees Transferor and transferee are natural people < 20 volume/folios May or may not involve a court order	s44
	Spouse transfer involving parties other than spouse/domestic partner	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form At least one transferee is a party other than the spouse/domestic partner of the transferor Letter of appraisal Certificate of title < 20 volume/folios	s43, s10
	Transfer between spouses/domestic partners	DOL	Digital transfer of land with a volume and folio Digital Duties Form Transfer due to a spousal or domestic/defacto relationship No > 2 transferees Transferor and transferee are natural people < 20 volume/folios Additionally the following may be applicable: Market appraisal/valuation where the property being transferred is not the PPR of the transferee	s43
Change in the Manner of Holding (equal shares)	Change in the manner of holding two parties in equal shares (joint tenants in common or vice versa)	DOL	Digital transfer of land with a volume and folio Digital Duties Form Maximum 2 transferees Transferee share of the property has not increased or decreased < 20 volume/folios	s54
Change in the Manner of Holding (equal shares)	Change in the manner of holding - > two parties	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form > 2 transferees Letter of appraisal Certificate of title
Transfer to Superfunds	Transfer to super funds	DOL	Digital transfer of land with a volume and folio Digital Duties Form Transfer of full interest in the property to a trustee of a superannuation fund by the member of the fund No consideration Transferor is a natural person < 20 volume/folios	s41
On-Sales	On-sales	Complex (supporting documents required 30 days before settlement)	> one digital transfer of land with a volume and folio within the one workspace > one Digital Duties Form Contract of sale < 20 volume/folios	s7, 10 and 20
Other	May include the following: Transfers, other than deceased estates, with > 1 consideration FPAD exemption calculations where there are > 2 transferees Interim stamping Pensioner concession where there are > 2 transferees Transfers involving > 20 volume/folios	Complex (supporting documents required 30 days before settlement)	Digital transfer of land with a volume and folio Digital Duties Form May be: Interim stamping Transfers where there is > one consideration FPAD exemption where there is > 2 transferees Pensioner concession where there are > 2 transferees > 20 vol/fols	s7, 10 and 20 s30

Paper transfers managed after settlement with a digital duties form

Lodged via ‘Retrieve and claim settlement statement’ in DOL:

Any transfer with > 20 volume/folios
Conversion of land use entitlements
Shariah finance
Fractional interest – interest titles/folios
Fractional interest – assignment
Fractional interest – surrender
Fractional interest – life and remainder
Deceased estate transfers with > 1 consideration

Paper transfers managed after settlement (mailed to electroniclodgement@sro.vic.gov.au):

Equity release program
Vesting orders
Form 14 – change in beneficial ownership (partnership)
Adverse possession
Transactions whereby parties are unable to complete a Digital Duties Form
Leasehold transfers