Fact Sheets
Duty and land tax information
Electronic Conveyancing will send duty and land tax information to the relevant state tax or revenue office. In states where land tax or duty is payable on transfers of land, certain requirements must be met in order to use the e-Settle settlement type. For land transfers in Victoria, the following State Revenue Office (SRO) requirements must be met. For more information about e-Settle see Fact Sheet - Online lodgement and settlement.
1. Where there is a written Contract of Sale EITHER:
» The purchaser(s) in any Contract of Sale must be identical to the transferee(s)
» The transferee(s) must be a relative (S3 of the Duties Act 2000) of the purchaser(s) named in any Contract of Sale.
No other nominations can be processed using the EC system.
2. For all transactions:
» The transaction must be for a monetary consideration unless
EITHER:
- The transferor(s) and transferee(s) are related as married spouses or domestic partners
- The manner of holding is being changed in equal shares (and the transferor and transferee hold the property in equal shares before and after the transfer)
- The transfer is to one of the specified exempt Government Bodies.
» EITHER the transferor and transferee:
- Are not related
- Are related as married spouses or domestic partners AND are dealing in their own right and not as an executor or trustee
- Are changing the manner of holding in equal shares (and will hold the property in equal shares before
and after the transfer) AND are dealing in their own right and not as an executor or trustee.
» The transaction must not have an associated sale of business within a 12 month period.
» The transaction must not be associated with another transaction for the sale of land or goods within a 12 month
period UNLESS the land or goods in the associated transaction were genuinely offered for separate sale
AND no
discount was received by the purchaser.
SRO exemptions and concessions
The following SRO exemptions and concessions can be processed through the EC system.
- A Principal Place of Residence (PPR) concessional rate of duty where there is only one property being transferred.
NOTE: To qualify for any of the exemptions or concessions listed below, the transferee(s) must be dealing in their
own right and not as an executor or trustee.
- An exemption as the vendor and purchaser are related as married spouses or domestic partners. The transaction must not be as a result of a breakdown of marriage or domestic relationship.
- A full or partial exemption as a first home owner with a family.
- A full or partial exemption as an eligible concession cardholder.
- An exemption as one of the exempt Government bodies listed below:
- the Crown in the right of Victoria
- a Council within the meaning of the Local Government Act 1989
- the Municipal Association of Victoria
- the Western Metropolitan Market Trust
- the Minister administering the Crown Land (Reserves) Act 1978
- the Minister administering the Planning and Environment Act 1987
- the Director of Housing
- a Corporation within the meaning of the Transport Act 1983 - An exemption due to changing the manner of holding in equal shares (and will hold the property in equal shares before and after the transfer).
