Refund lodgement category

Start a new refund claim

If you believe that you have overpaid duty on your purchase because you did not claim an eligible exemption, concession or reduction at the relevant time, you can apply for a refund up to five years after the date the duty was paid.

After selecting to start a new refund claim, you will be required to enter your email address. You will then receive an email which will contain a link and a reference ID. This reference ID will also be your password.

Please ensure that you complete the registration process by selecting the link and entering your reference ID within 24 hours. Your registration will expire after you successfully submit your refund application, or after 30 days of inactivity.

Lodger details

You may lodge an application for a refund of duty for yourself or on behalf of someone else. If you wish to lodge a refund application, you will be required to provide your contact details.

Lodger entity type: If you lodge your own refund it is likely you are an individual. Professional organisations applying on behalf of a client should select the appropriate entity type or register for Duties Online.

Contact name: The contact point.

Email: Email address of the contact point.

Contact phone: Contact phone number of the contact point.

Postal address: Postal address of the lodger.

Lodgement details

This is details of the transaction which requires a refund of duty and the type of concession/exemption you wish to claim.

Client reference

If you are acting on behalf of your client, you may enter your own client reference. This is an optional field.

Duty transaction ID

This is the SRO reference number located on the duty statement or certificate of duty. Each refund is linked to a unique SRO reference number which must be supplied for a refund claim to progress. If you do not have the duty transaction ID, please contact your representative at the time of the purchase.


 

Bank account details

A refund can only be paid to the transferee of the property. Transferee bank account details are mandatory.

Refund of overpaid duty can only be paid to the taxpayer in accordance with Taxation Administration Act 1997 (TAA). The taxpayer under s3 of TAA is the transferee who purchased the property. For more details, please refer to information about SRO’s refund policy and the Revenue Ruling TAA.002. The ruling outlines the circumstances and process under which a refund will be made under the Taxation Administration Act 1997.

Supporting documents

To avoid delays in processing the refund, please ensure that you upload all supporting documents. The required documents will default to the type of refund you selected, however if you have additional documents which are not listed in the “Document type” dropdown, you may do so via the “Upload another document functionality” and selecting the Document type as “Other”.

If you do not wish to submit a default document as specified in the ‘Document Type’ drop down box, you must remove the document from the list by clicking on ‘Remove’.

Refund lodgement categories

Refund lodgement categories provide a broad selection of the most common types of refunds.

If you believe that you overpaid duty on your purchase because you did not claim an eligible exemption at the time of paying the duty, you can apply for a refund up to five years after the date the duty was originally paid.

Each refund category will have its own set of evidentiary requirements including the applicable form(s), however the SRO may request further information if required.

You may apply for one or more types of refund in the drop down list. If your refund category does not fall into any of the available options, select “Other” and explain the nature of the refund in the “Comments” field.

Refund lodgement categories are as follows.

Pensioner – s58-60

Pensioners buying a home may be eligible for a full or partial exemption of duty if they hold one of the relevant concession cards at the date of the transfer, purchase the property for market value and intend to reside in the home as their PPR.

Eligible pensioners, who have purchased a block of land and have constructed a dwelling on it within three years after the transfer date, may also be eligible for a refund.

A full pensioner exemption will apply if the value of house and land does not exceed $330,000. A partial exemption will apply if the value of house and land is more than $330,000 but does not exceed $750,000. No exemption or concession will apply if the value is greater than $750,000.

  • Contract of Sale including special conditions (signature page / particulars page / special conditions if applicable)
  • Registered transfer showing the Land Victoria Dealing number
  • SRO Duties Form 8F - Pensioner exemption/concession declaration
  • Both sides of the concession card
  • Proof of payment of consideration (by way of bank statements and loan documents if transferee is related / associated to the vendor / transferor)
  • Other

If the dwelling was constructed within the last three years

  • Certificate of occupancy showing the mandatory inspection stages
  • Signed building contract with cost of building and particulars page
  • Owner builder receipts and a statement itemising construction costs (Owner builder provides receipts and a statement itemising construction costs in place of building contract

First-home buyer duty reduction – FHBDR – s57J or JA

Meeting the eligibility requirements for the First Home Owner Grant (FHOG) may entitle you to the duty reduction for both the purchase of a new or established home. The duty reduction applies where you buy a principal place of residence valued at not more than $600,000. This declaration must be used to apply for a principal place of residence concession and an eligible first home buyer duty reduction on the purchase of a residential property, where the settlement occurs on or after 1 July 2013.

  • Contract of Sale including special conditions (signature page / particulars page / special conditions if applicable)
  • Registered transfer showing the Land Victoria Dealing number
  • SRO Duties Form 61 - Principal place of residence (PPR) concession and eligible first home buyer duty reduction declaration
  • Proof of payment of purchase monies (by way of bank statements and loan documents, if transferee is related /associated to the vendor/transferor
  • Proof of Guardianship (copy of the instrument of trust, court order, etc. under which the transferee is appointed guardian of the person)
  • Other

Off the plan – land and building packages and refurbishments – s21 (3) & (4) & (4A) & 5

Off the plan concessions of land and building packages and refurbishments concessions applies to transfers involving land and building packages for the physical construction costs occurring on or after the date of the contract of sale. A concession also applies to transfers involving the Refurbishment of a building.

Refurbishment concessions may apply where a building permit under the Building Act 1993 has been issued for the conversion of an existing building. The concession applies to the refurbishment of the lot that occurs on or after the date of the contract of sale

  • Contract of Sale including special conditions (if any) ( signature page / particulars page / special conditions if applicable)
  • Registered transfer showing the Land Victoria Dealing number
  • SRO Duties Form 4A - Off-the-plan sales statutory declaration
  • Building permit ( or building approval )
  • New plan of subdivision
  • Certificate of Occupancy showing the mandatory inspection stages
  • Proof of payment of purchase monies ( by way of bank statements and loan documents, if transferee is related /associated to the vendor/transferor
  • Other

Principal place of residence (PPR) duty reduction – PPR s57J

The PPR concession is available to all homebuyers whose property is valued up to $550,000 and reside in the property as their PPR within 12 months of possession for a continuous period of 12 months.

  • Contract of Sale including special conditions ( signature page / particulars page / special conditions if applicable)
  • Registered transfer showing the Land Victoria Dealing number
  • SRO Duties Form 53D – Principal place of residence (PPR) concession declaration
  • Proof of payment of purchase monies ( by way of bank statements and loan documents, if transferee is related /associated to the vendor/transferor
  • Proof of Guardianship (Copy of the instrument of trust, court order, etc under which the transferee is appointed guardian of the person)
  • Other

Primary production and water entitlements – s10 (1)(a) & (d)(iv)&(v)

When claiming an exemption for eligible primary production goods, water rights and disaggregation of primary production land Form 12 must be used. Transfer of Primary Production property that is subject to or involves primary production goods and livestock and/or water entitlements. Duty is payable on the contract price less the value of the goods and livestock and water entitlements

  • Contract of Sale including special conditions ( signature page / particulars page / special conditions if applicable)
  • Registered transfer showing the Land Victoria Dealing number
  • SRO Duties Form 12 - Primary production and water entitlements (for all land types) statutory declaration
  • Water Share Record or Statement (Victorian Water Register or the Information statement from the relevant water authority)
  • Other

Family farm exemption – s56

Transfer of a family farm to a natural person or other than to a natural person including company, trust or association.

  • Contract of Sale including special conditions ( signature page / particulars page / special conditions if applicable)
  • Registered transfer showing the Land Victoria Dealing number
  • SRO Duties Form 13 - Family farm exemption statutory declaration
  • Current ASIC search for the transferor/transferee company
  • Trust Deed with all amendments
  • Other

Declaration of trust

This is applicable for Declaration of Trusts, Fixed Trusts and Unit trusts which would ordinarily attract $200 duty. If the trust is over dutiable property please select ‘other’. You will then be required to provide an explanation in the comments field.

  • Covering letter
  • Trust deed
  • Other