The purpose of this Revenue Ruling is to provide information about employment relationships to assist employers, principals and their professional representatives determine whether their workers are common law employees.

Issue Date: July 2011

The purpose of this Revenue Ruling is to clarify the requirements that employment agents need to satisfy in order to claim their entitlement to an exemption under section 40(2) of the Payroll Tax Act 2007 on the wages paid to their on-hired workers to clients that are exempt under Part 4 of the Act.

To qualify for this exemption, employment agents are required to obtain a written declaration from their client. SRO PTA Form 3 may be used for this purpose.

The Revenue Ruling provides an explanation on exempt allowances for payroll tax purposes, specifically motor vehicle and accommodation allowances.

This Revenue Ruling explains in detail the application of interest and penalty tax to a range of payroll tax defaults occuring on or after 1 July 2010. It should be read in conjunction with Revenue Ruling TAA.007

Issue Date: August 2010
Replaces : PTA-036

The purpose of this ruling is to outline the statutory powers of authorised State Revenue Office officers.

The purpose of this ruling is to outline the statutory powers of authorised State Revenue Office Officers.

The purpose of this ruling is to explain when the value of the benefit of accommodation, provided by an employer, must be declared for pay-roll tax.

This ruling deals with the situation of a person acquiring shares in an unlisted company which did not own land at the time, but subsequently became a land holder.

The purpose of this ruling is to explain the circumstances where section 24 of the Duties Act 2000 applies and the Commissioner's discretion not to aggregate the dutiable transactions.

The purpose of this Revenue Ruling is to explain the payroll tax treatment of allowances and reimbursements paid to an employee and any person taken to be an employee under Division 7 of Part 3 of the Payroll Tax Act 2007.

The purpose of this ruling is to explain the manner in which allowances and reimbursements are treated under the Pay-roll Tax Act 1971.

The purpose of this ruling is to outline the approach that the State Revenue Office intends to adopt for the 1992/93 Annual Adjustment

The purpose of this ruling is to clarify the application of section 60 of the Financial Institutions Duty Act 1982 which provides an avenue of objection to any person who is dissatisfied with any decision, assessment or determination made by the Commissioner by which his or her liability to pay duty is affected.

This ruling deals with the situation where real property which is vested in a person becomes subject to a trust for another by reason of a declaration of trust by that person.

This ruling deals with the situation where real property which is vested in a person becomes subject to a trust for another by reason of a declaration of trust by that person.

This ruling deals with the application of a stamp duty exemption where a person decides to transfer real property to a trust of which they are already a trustee.

The purpose of this ruling is to explain the State Revenue Office’s position regarding the application of section 64A(3) of the Stamps Act 1958 to particular circumstances.

This ruling explains the policy adopted by all Australian jurisdictions which is intended to remove uncertainties in relation to insurance policies.

The purpose of this ruling is to explain the process of apportionment of insurance premiums adopted by the Commissioner of State Revenue under section 192(2) of the Duties Act 2000.

This ruling discusses the difference between a lease and a licence for the purposes of the Stamps Act 1958 and outlines the criteria the State Revenue Office considers when determining the nature of an agreement.

This ruling explains the difference between a lease and a licence for the purposes of the Stamps Act 1958.

This ruling replaces SD-067 in order to reflect the abolition of deed duty from 1 May 1997. The ruling discusses the difference between a lease and a licence for the purposes of the Stamps Act 1958 and outlines the criteria the State Revenue Office considers when determining the nature of an agreement.

The purpose of this ruling is to clarify the Commissioner’s position in regard to assessing the potential stamp duty payable in respect of draft documents or unexecuted documents.

The purpose of this ruling is to inform both taxpayers and their advisers of the policy concerning the period of retrospectivity to be applied for all assessments issued under the Acts administered by the SRO.

The purpose of this ruling is to inform both taxpayers and their advisers of the policy concerning the period of retrospectivity to be applied for all assessments issued under the Acts administered by the SRO.

This ruling informs taxpayers and their representatives of the policy concerning the period of retrospectivity, which applies to all assessments issued under legislation administered by the SRO.

The purpose of this ruling is to inform both taxpayers and their advisers of the policy concerning the period of retrospectivity to be applied for all assessments issued under the Acts administered by the SRO.

This ruling discusses stamp duty liability for an assignment or transfer of any interest in marketable securities or real property, where the interest is held by beneficiaries under a will or an intestacy.

The purpose of this ruling is to provide financial institutions with advice on what evidence is sufficient to conclude that money is received as a result of the closure, amalgamation or restructure of a branch of a financial institution.

The purpose of this ruling is to clarify whether 'Broker receipt' includes the commission received by a broker before deducting the payment of underwriting commissions and dividends received by a broker for shares held as a nominee.

The purpose of this ruling is to clarify the treatment of the sub-underwriting commissions paid by a broker.

The purpose of this ruling is to clarify whether funds received as subscriptions for units in cash management trusts and interest paid by the issue of further units qualify as short-term dealings.

The purpose of this ruling is to provide guidance in determining whether casual staff should be treated as common law employees or contractors for pay-roll tax purposes.

This ruling discusses the effect, in terms of stamp duty liability, of a change in takers in default of a trust, as well as where there is merely a change in discretionary objects.

This ruling deals with the dutiability of transfers of certain chattels which are sold with real property. In particular, it discusses stock-in-trade, motor vehicles, primary production chattels, plants and plant produce.

This ruling states the documentation requirements for stamping of instruments for the sale or transfer of real property in which there is a dutiable value attributable to chattels.

The purpose of this Revenue Ruling is to explain the exclusion discretion available under section 79 of the Payroll Tax Act 2007, including the matters the Commissioner takes into account in exercising the discretion.

The purpose of this Revenue Ruling is to set out deductions for materials and equipment for certain types of contractors and to outline the manner in which new deductions may be sought.

The purpose of this ruling is to clarify those deductions for materials and equipment, currently available, for particular types of contractors and to outline the manner in which new deductions may be granted.

The purpose of this Revenue Ruling is to explain the exemption for contractors engaged in the door-to-door sales of goods for domestic purposes.

Cease date: 30 May 2007
Replaced by: PT.130

The purpose of this ruling is to explain the exemption under section 3C(1)(e)(i) of the Pay-roll Tax Act 1971 concerning contracts where the services rendered under the contract are not ordinarily required by the principal, and the contractor ordinarily renders those services to the public generally. Most contracts for the provision of services are relevant contracts for the purpose of section 3C and payment made in relation to such contracts are generally wages subject to pay-roll tax. There are seven possible exemptions that would exclude payments under such contracts from the definition of wages

Issue Date: 30 September 1993

The purpose of this Revenue Ruling is to explain the 180-day exemption under section 3C(1)(e)(ii) of the Pay-roll Tax Act 1971 and provide examples to clarify the application of this exemption.

The purpose of this Revenue Ruling is to explain the 180-day exemption under section 32(2)(b)(ii) of the Payroll Tax Act 2007 and provide examples to clarify the application of this exemption.

The purpose of this ruling is to explain the exemption under section 3C(1)(e)(iii) of the Pay-roll Tax Act 1971 concerning contracts for the provision of services of a kind ordinarily required by the principal for less than 180 days in a financial year. Section (3) 1)(e)(iii) provides for certain contractors to be deemed employees and for payments to those contractors to be treated as wages for the purposes of pay-roll tax.

Issue Date: 30 September 1993
Cease Date: 30 November 2006
Replaced by: PT.127

This Revenue Ruling explains the operation of the exemption under section 32(2)(b)(iii) of the Payroll Tax Act 2007 ('90-day exemption'). It also sets out a replacement method approved by the Commissioner of State Revenue in determining the application of the 90-day exemption where a principal encounters difficulty in determining the actual number of days that a contractor has rendered services in a financial year.

The purpose of this Revenue Ruling is to clarify where a contractor charges labour and non-labour components under separate invoices or itemised separately under a single invoice, which amounts paid would be deemed as wages.

The purpose of this Revenue Ruling is to clarify which amounts paid under these circumstances would be taken to be wages and would, therefore, be subject to pay-roll tax.

Cease date: 30 May 2007
Replaced by: PT.129

The purpose of this ruling is to clarify which amounts are to be declared as taxable wages in such circumstances as labour and non-labour components.

Issue Date: 30 September 1993

The purpose of this Revenue Ruling is to explain how section 32(2)(a) of the Payroll Tax Act 2007 would apply to exclude a contract from the definition of ‘relevant contract’.

The purpose of this Revenue Ruling is to explain the criteria that must be met for a contract to be excluded by section 3(C)(1)(e)(i) of the Pay-roll Tax Act 1971.

The purpose of this Revenue Ruling is to explain the criteria that must be met for a contract to be excluded under section 32(2)(b)(i) of the Payroll Tax Act 2007.

The purpose of this Revenue Ruling is to clarify what constitutes a day’s work for the purposes of sections 32(2)(b)(ii) and 32(2)(b)(iii) of the Payroll Tax Act 2007.

The purpose of this Revenue Ruling is to explain how section 32(2)(c) of the Payroll Tax Act 2007 would apply to exclude a contract from the definition of relevant contract.

The purpose of this ruling is to clarify the impact that the Odco decision had on the liability to pay pay-roll tax in respect of 'on-hired' contractors. It should be noted that this ruling deals with contractors provided by employment agencies, but not contractors provided by placement agencies.

This ruling discusses the value upon which stamp duty is to be calculated on the transfer or conveyance of real property.

The purpose of this ruling is to clarify the penalties which can be imposed when a debit, which is a legitimate debit under section 26(5), results in a debit closing balance in a short-term dealing account.

The purpose of this Revenue Ruling is to clarify whether payroll tax is payable on contributions made to construction industry long service leave and redundancy funds.

The purpose of this ruling is to clarify whether pay-roll tax is payable on contributions made to CoINVEST (formally known as the Construction Industry Long Service Leave Board).

The purpose of this Revenue Ruling is to clarify whether pay-roll tax is payable on contributions made to the Construction Industry Long Service Leave Fund.

The purpose of this ruling is to clarify the manner in which contributions to the Redundancy Payments Central Fund are to be treated for pay-roll tax, in light of the T W Morris decision.

The transfer or conveyance of real property generally attracts a liability to stamp duty unless an exemption applies. This ruling addresses the issue of “change of beneficial ownership” within the meaning of an exemption and clarifies questions that have arisen as a result of Comptroller of Stamps v. Yellowco Five Pty Ltd (1993) 2 VR 529.

An exemption from stamp duty applies if the real property is conveyed to a trustee or nominee to be held solely as trustee or nominee of the transferor. This ruling deals with a difficulty which arises in determining whether the property in question is to be held solely in trust for the transferor upon execution of the instrument of transfer or conveyance.

The transfer or conveyance of real property generally attracts a liability to stamp duty unless an exemption applies. This ruling deals with the issue of "change of beneficial ownership" in one of the exemptions.

The purpose of this ruling is to clarify the liability of employers for payments made to the various types of couriers.

The purpose of this ruling is to explain why a credit entry to a customer's account to write off a bad debt is not a receipt by the financial institution which keeps the account.

The purpose of this ruling is to explain when an organisation is considered by the State Revenue Office to be 'a credit provider' within the meaning of s3 of the act.

The purpose of this ruling is to outline the circumstances in which the Commissioner is prepared to exempt a short-term dealing account going into debit, without cancelling the account's exempt status or charging an amount under section 32 of the Financial Institutions Duty Act 1982 upon the debits in question.

This ruling defines tobacco products for the purposes of calculating licence fees.

This ruling clarifies the application of the exemption from stamp duty for certain instruments which transfer real property used for primary production. It also provides guidelines where real property used for primary production is transferred to a trustee of a discretionary trust.

This ruling clarifies whether deposits and final payments made under a hire purchase agreement are subject to rental business duty.

The purpose of this ruling is to clarify the application of section 18(3)(ga) of the Financial Institutions Duty Act 1982 to exchange traded, or over the counter traded, commodity options. This exemption provides that a receipt of money for certain treasury product transactions by a registered financial institutions is excluded from the registered financial institution's dutiable receipts, provided that the receipt is not credited to a customer's account.

The purpose of this ruling is to clarify the application of section 18(3)(ga) of the Financial Institutions Duty Act 1982 to commodity swaps. This exemption provides that a receipt of money for certain treasury product transactions by a registered financial institution is excluded from the registered financial institution's dutiable receipts, provided that the receipt is not credited to a customer's account.

The purpose of this ruling is to clarify the application of section 18(3)(ga) of the Financial Institutions Duty Act 1982 to currency swaps. This exemption provides that a receipt of money for certain treasury product transactions by a registered financial institution is excluded from the registered financial institution's dutiable receipts, provided that the receipt is not credited to a customer's account.

The purpose of this ruling is to clarify the application of section 18(3)(ga) of the Financial Institutions Duty Act 1982 to foreign currency options. This exemption provides that a receipt of money for certain treasury product transactions by a registered financial institution is excluded from the registered financial institution's dutiable receipts, provided that the receipt is not credited to a customer's account.

The purpose of this ruling is to clarify the application of section 18(3)(ga) of the Financial Institutions Duty Act 1982 to forward exchange rate agreements. This exemption provides that a receipt of money for certain treasury product transactions by a registered financial institution is excluded from the registered financial institution's dutiable receipts, provided that the receipt is not credited to a customer's account.

The purpose of this ruling is to clarify the application of section 18(3)(ga) of the Financial Institutions Duty Act 1982 to forward rate agreements. This exemption provides that a receipt of money for certain treasury product transactions by a registered financial institution is excluded from the registered financial institution's dutiable receipts, provided that the receipt is not credited to a customer's account.

The purpose of this ruling is to clarify the application of section 18(3)(ga) of the Financial Institutions Duty Act 1982 to futures contracts. This exemption provides that a receipt of money for certain treasury product transactions by a registered financial institution is excluded from the registered financial institution's dutiable receipts, provided that the receipt is not credited to a customer's account.

The purpose of this ruling is to clarify the application of section 18(3)(ga) of the Financial Institutions Duty Act 1982 to interest rate options. This exemption provides that a receipt of money for certain treasury product transactions by a registered financial institution is excluded from the registered financial institution's dutiable receipts, provided that the receipt is not credited to a customer's account.

The purpose of this ruling is to clarify the application of section 18(3)(ga) of the Financial Institutions Duty Act 1982 to interest rate swaps. This exemption provides that a receipt of money for certain treasury product transactions by a registered financial institution is excluded from the registered financial institution's dutiable receipts, provided that the receipt is not credited to a customer's account.

The purpose of this ruling is to clarify the refurbishment concession under Section 21(4) of the Duties Act 2000.

This ruling relates to amendments to the Duties Act 2000 and the provisions relating to an exemption for corporate reconstructions.

For current details on Corporate Reconstruction exemption, please refer to our exemptions webpage and Duties Form 45.

The purpose of this ruling is to clarify the liability to duty of executed instruments on bridging finance securities.

Issue date : July 2001
Replaces : SD-061
Ceased : 1 July 2004

This ruling is to clarify when and how the concession provided by section 21(3) will apply.

Clarifies five (5) issues relating to refinancing of loans.

Issue date : February 2002
Replaces : SD-086
Ceased : 1 July 2004

This ruling explains the method for determining the proportion of travel insurance premiums paid which is subject to duty in Victoria.

Employers often pay or reimburse the educational expenses of employees and their families. The purpose of this ruling is to clarify when those payments are subject to pay-roll tax.

The purpose of this ruling is to provide elaboration and clarity on the issue of vehicles which are exempt because they are 'workhorse vehicles'.

Encouragement is often provided to employees to take a greater interest in the affairs of the employing company by providing them with shares, or low interest loans to assist them in purchasing shares. The purpose of this ruling is to clarify whether the provision of such a benefit is taxable.

The purpose of this ruling is to clarify whether pay-roll tax is payable on any contributions to superannuation funds.

This Revenue Ruling explains the payroll tax implications on a situation where a chain of on-hire arises under the employment agency contract provisions. SRO PTA Form 4 may be used for making a chain of on-hire declaration.

The purpose of this Revenue Ruing is to clarify the requirements that employment agents need to satisfy in order to claim their entitlement to an exemption under section 5(3) of the Pay-roll Tax Act 1971 (the Act) on the wages paid to their on-hired workers who provide services to clients that are exempt under section 10 of the Act.

To qualify for this exemption, employment agents are required to obtain a written declaration from their client. SRO PTX Form 9 - Declaration by Client may be used for this purpose.

The purpose of this Revenue Ruling is to clarify the requirements that employment agents need to satisfy in order to claim their entitlement to an exemption under section 40(2) of the Payroll Tax Act 2007 on the wages paid to their on-hired workers to clients that are exempt under Part 4 of the Act.

To qualify for this exemption, employment agents are required to obtain a written declaration from their client. SRO PTA Form 3 may be used for this purpose.

The purpose of this Revenue Ruling is to clarify the payroll tax treatment of payments made by an employment agent to a worker on-hired to a government department.

CEASED

The purpose of this ruling is to clarify the requirements that employment agents need to satisfy in order to claim their entitlement to an exemption under section 5(3) of the PRT Act on the wages paid to their on-hired workers, who provide services to clients that are exempt under section 10 of the PRT Act.

Replaced by PT.124.

This ruling provides guidance to stockbrokers (dealers) and other Security Clearing House (SCH) participants on how to determine whether or not an exemption applies to particular transfers and so ascertain whether there is a requirement to include them in their periodical returns.

This Revenue Ruling provides an explanation about exempt allowances.

The purpose of this ruling is to outline which benefits are treated as exempt benefits.

This Revenue Ruling provides a non-exhaustive list of factors that the Commissioner takes into consideration in exercising his discretion under section 32(2)(b)(iv) of the Payroll Tax Act 2007 . It also provides test which employers can use to self assess their eligibility for the exemption.

This ruling clarifies which type of hire purchase agreements will be affected by the exemption provided under section 131AC(4)(aa) of the Stamps Act 1958.

The purpose of this ruling is to outline the SRO's policy regarding whether either of the following receipts are exempt under section 18(3)(i) of the Financial Institutions Duty Act 1982:

• where a dealer receives money from a client for the sale or purchase of securities at a future date and does not invest the money prior to the sale or purchase of securities, or
• where a dealer receives money from a client for the sale or purchase of securities at a future date and invests the money in the interim period.

The purpose of this Revenue Ruling is to explain the application of the exemption for maternity and adoption leave pay and clarify the elements of the exemption.

The purpose of this ruling is to identify specific circumstances where the crediting of an account will not be held to be a deemed receipt and will not be subject to duty.

The purpose of this ruling is to clarify an employer's liability to pay pay-roll tax in respect of wages paid to expatriates.

The purpose of this Revenue Ruling is to clarify an employer's liability under section 10 of the Payroll Tax Act 2007 in respect of wages paid to expatriate employees.

Please refer to Payroll Tax Nexus Provisions Bulletin for a detailed explanation of the operation of the new payroll tax nexus provisions.

The purpose of this ruling is to outline the position of the State Revenue Office regarding collection of fees to refer matters to the Victorian Administrative Appeals Tribunal.

The purpose of this Revenue Ruling is to clarify a golf club’s payroll tax liability on payments made to golf professionals.

The purpose of this ruling is to clarify whether payments made by golf clubs to golf professionals are taxable for the purpose of pay-roll tax.

The purpose of this ruling is to clarify the liability of registered financial institutions for receipt of bills of exchange or promissory notes for less than face value.

The purpose of this ruling is to clarify the liability to FID on certain involuntary transfers of money between accounts held in financial institutions.

The purpose of this ruling is to explain the application of section 18(3)(n) of the Act, in relation to receipts under a bailment agreement, which exempts from duty receipts of money that are in consideration for the supply of goods by a financial institution.

The purpose of this ruling is to explain the application of section 18(3)(n) of the Financial Institutions Duty Act 1982, in relation to receipts under a lease of goods agreement, which exempts from duty receipts of money that are in consideration for the supply of goods by a financial institution.

The purpose of this ruling is to explain the application of duty to the reinvestment of term deposits under section 11A of the Financial Institutions Duty Act 1982.

The purpose of this ruling is to clarify when the crediting of foreign currency accounts constitutes a dutiable receipt in Victoria under the Financial Institutions Duty Act 1982.

This ruling discusses the extent of the exemption available to first home buyers for the purchase of real property and how to treat further advances made under mortgages exempted by the Stamps Act 1958.

This ruling explains the requirements to be met under the Benefits For First Home Buyers With Families Scheme.

The purpose of this ruling is to provide guidance as to when funds borrowed offshore by short-term money market operators may be deposited to and withdrawn from a short-term dealing account of a short-term money market operator without contravening the Financial Institutions Duty Act 1982.

The purpose of this Revenue Ruling is to address the fringe benefits issues arising under Div 2 of Part 3 of the Payroll Tax Act 2007.

The purpose of this Revenue Ruling is to clarify the circumstances in which professional practices and administrative service businesses are regarded as a group.

The purpose of this ruling is to clarify the situations in which two or more corporations will be considered related

This Revenue Ruling explains how the GST impacts on the calculation of an employer’s liability for payroll tax.

The purpose of this ruling is to outline the guidelines approved by the Treasurer pursuant to section 250 of the Duties Act 2000.

For current details on Corporate Reconstruction exemption, please refer to our exemptions webpage and Duties Form 45.

This ruling provides the revised guidelines for stamp duty relief in relation to corporate reconstructions.

This ruling outlines the guidelines for stamp duty relief in relation to corporate reconstructions.

This ruling describes the stamp duty liability that might apply to franchise agreements.

This ruling describes the stamp duty liability that might apply to franchise agreements.

The purpose of this ruling is to outline the circumstances in which health benefits, disability and life insurance contributions will be subject to pay-roll tax.

The purpose of this ruling is to provide clarification regarding the taxability of indirect payments of employees.

This ruling deals with policies of insurance which protect insurers against a loss arising out of a reverse annuity.

This Revenue Ruling implements the interest and penalty policy which applies to a tax default that occurs on or after 25 July 2007.

This ruling provides for the application of interest and penalty tax on a tax default. Replaces TAA-03

Issue date: November 2001.
Cease date: 31 August 2002, Replaced by TAA.006

This Ruling makes a minor amendment to, and replaces, TAA.005. It does not alter the policy intent of that ruling and is effective from 1 September 2002.

Cease date: 25 July 2007.
Replaced by TAA.007

This ruling outlines the circumstances in which interest may be paid on refunds of stamp duty.

The purpose of this ruling is to outline the circumstances in which interest may be paid on refunds of financial institutions duty.

The purpose of this ruling is to outline the circumstances in which interest may be paid on refunds of financial institutions duty.

This ruling outlines the circumstances in which interest may be paid on refunds of stamp duty.

This ruling outlines the circumstances in which interest may be paid on refunds of licence fees.

The purpose of this ruling is to outline the circumstances in which interest may be paid on refunds of land tax.

The purpose of this ruling is to outline the circumstances in which interest may be paid on refunds of pay-roll tax.

This ruling explains how to calculate the concessional stamp duty payable by the purchasers of units or apartments bought off-the-plan or where construction of the building or refurbishment is incomplete at the date of the contract.

The purpose of this Revenue Ruling is to clarify some of the general interpretation issues relating to the application of the land rich provisions in Part 2 of Chapter 3 of the Duties Act 2000.

The purpose of this Revenue Ruling is to identify the various lodgement concessions and assistance available to taxpayers in meeting their obligations under Part 2 of Chapter 3 of the Duties Act 2000.

The purpose of this ruling is to explain land tax exemptions available for land used for primary production, including the criteria to be satisfied.

This ruling explains how to calculate the concessional stamp duty payable by the purchasers of units or apartments bought off-the-plan or where construction of the building or refurbishment is incomplete at the date of the contract.

This ruling deals with the issue of whether stamp duty is applicable to a mining lease granted under the Mineral Resources Development Act 1990.

The ruling explains the distinction between leases for definite and indefinite terms.

The purpose of this ruling is to explain the liability for duty for financial institutions which receive amounts in the course of short-term dealings from customers who hold exempt bank accounts.

The purpose of this ruling is to clarify when the debiting of various fees and interest to customers accounts, gives rise to dutiable receipt under the Financial Institutions Duty Act 1982.

The purpose of this ruling is to explain the liability of a financial institution for the payment of financial institutions duty for various transactions associated with providing financial accommodation to customers under bill facility agreements.

The purpose of this ruling is to clarify the dutiability of roll-overs of commercial bills under a credit facility agreement.

The purpose of this ruling is to clarify whether an amount which is received in the course of short-term dealings by a registered financial institution, and repaid on the same day, is subject to duty under the Financial Institutions Duty Act 1982.

This ruling clarifies whether the value of certain licences should be excluded from the assessable value or consideration in connection with primary production land.

This ruling explains the operation of an exemption for loan contracts entered into by credit unions which comply with the Credit (Credit Society General Exemptions) Order No. 2.

The ruling discusses the operation of an exemption for certain loan contracts entered into by credit unions which comply with the Credit (Credit Society General Exemptions) Order No. 2.

This ruling illustrates the most common areas of difficulty with loan securities and bill facilities, and broadly defines the State Revenue Office's policy in respect of these scenarios.

The purpose of this ruling is to explain whether the provisions contained in section 152(2) of the Duties Act 2000 require the mortgage to be stamped with additional duty to include the amount of interest which is capitalised.

Issue date : August 2001
Replaces : SD-065
Ceased : 1 July 2004

This ruling relates to circumstances where interest payments under a mortgage are outstanding and the lender has agreed to provide a facility whereby the interest is capitalised. The ruling clarifies the issue as to whether the mortgage needs to be stamped with additional duty to include the amount of interest which is capitalised.

The purpose of this ruling is to explain how the amount to be declared by employers for pay-roll tax should be calculated.

This ruling clarifies the meaning of market value in relation to new motor vehicles.

The purpose of this ruling is to remove the difficulty in applying section 3(1) of the Pay-roll Tax Act 1971, 'other benefits paid or payable' as it has never been the intention of the legislation to tax minor benefits provided to an employee.

The purpose of this ruling is to outline the most common misuses of the short term dealing accounts and to indicate the consequences of such misuse.

The purpose of this ruling is to explain the circumstances in which funds received by a financial institution for the purchase of bank cheques will be exempt from primary duty.

The purpose of this Revenue Ruling is to explain the payroll tax treatment of a motor vehicle allowance paid as a fixed amount to a real estate salesperson (also known as a locomotion allowance).

The purpose of this ruling is to clarify the State Revenue Office's position in relation to the net result of two legitimate short-term dealings. In particular, whether a 'net figure' of less than $50,000, relating to two legitimate short-term dealings can be credited to or debited from a short-term account.

This ruling addresses the stamp duty consequences of new members joining a group life insurance policy.

This ruling deals with the interpretation of the nexus provisions for off market transfers which are not SCH-regulated transfers.

No allowance for fuel additives in petroleum products This ruling explains the policy to be applied where additives are blended with motor spirit or diesel fuel.

The purpose of this ruling is to advise taxpayers and their advisers of factors which the Commissioner of State Revenue will take into account when determining whether to exercise the discretion to consider objections which are lodged outside the 60 day period.

This ruling outlines the requirements for lodging a valid objection by facsimile.

This ruling outlines the requirements for lodgement of a valid objection.

The purpose of this ruling is to outline the requirements for lodgement of a valid objection.

The purpose of this ruling is to outline the requirements for lodgement of a valid objection.

This ruling details the requirements for lodgement of a valid notice of objection.

The purpose of this ruling is to identify the circumstances in which taxpayers may deduct overpayments from their monthly Financial Institutions Duty payments and provide advice on the interest and penalty provisions that apply where amounts are deducted incorrectly.

The purpose of this ruling is to explain which companies are entitled to seek exemption as 'in house finance companies' from the requirement to register, how they should apply for the exemption and the manner in which the exemption operates.

This Revenue Ruling clarifies the payroll tax treatment of overnight allowances paid to truck drivers.

This ruling deals with the situation where two or more persons, who are entitled to an interest in real property, decide to partition or divide the real property so as to entitle each party to a separate parcel of land.

The purpose of this Revenue Ruling is to explain the meaning of the term 'exclusively' in section 10(1)(bb) of the Pay-roll Tax Act 1971 and clarify the pay-roll tax treatment of wages paid to employees engaged in commercial activities and those engaged to perform both charitable and non-charitable functions of a charitable body.

This Revenue Ruling explains the pay-roll tax implications on a situation where a chain of on-hire arises under the employment agency contract provisions from 1 January 2005.

Click here for the chain of on-hire declaration.

The purpose of this ruling is to clarify the situations in which a school or college will be exempt from pay-roll tax issue.

The purposes of this ruling is to clarify whether the provision of such a benefit is treated as taxable under the Pay-roll Tax Act 1971.

The purpose of this ruling is to clarify the meaning of the phrases 'in the name of that operator' and 'prescribed state'.

The purpose of this ruling is to explain the effect of the legislative provisions, to provide details of which apprenticeship schemes are 'approved' and to provide information relating to the State Training Board rebate.

This Revenue Ruling explains in detail the application of interest and penalty tax to a range of payroll tax defaults occuring on or after 1 July 2009. It should be read in conjunction with Revenue Ruling TAA.007

The purpose of this Revenue Ruling is to explain the meaning of the term 'exclusively' in section 48(2)(b) of the Payroll Tax Act 2007 and clarify the payroll tax treatment of wages paid to employees engaged in commercial activities and those engaged to perform both charitable and non-charitable functions of a charitable body.

This Revenue Ruling sets out the conditions which need to be satisfied in order for payments made to owner-drivers to be exempt under section 32(2)(d)(i) of the Payroll Tax Act 2007.

The purpose of this Revenue Ruling is to explain the operation of the payroll tax exemption in Victoria for wages paid by certain schools, colleges and educational service providers.

The purpose of this Revenue Ruling is to clarify which components of a superannuation guarantee charge are subject to payroll tax.

This ruling explains stamp duty liability in certain common scenarios that arise in relation to performance guarantees and letter of credit facilities.

This ruling explains the stamp duty liability in certain common scenarios which arise in relation to performance guarantee and letter of credit facilities.

The purpose of this ruling is to clarify the party that will be liable for pay-roll tax, where performers are provided by personnel placement agencies.

The purpose of this ruling is to clarify the issue of the State Revenue Office accepting personal cheques.

The purpose of this Revenue Ruling is to provide clarification regarding the pay-roll tax treatment of profit distributions and loans made to the proprietor of a business.

The purpose of this Revenue Ruling is to provide clarification regarding the payroll tax treatment of profit distributions and loans made to the proprietor/partner of a business.

The purpose of this ruling is to clarify the liability of a registered short-term money market operator for a promissory note issued by the operator for the purposes of calculating its average daily liability.

Section 96 of the Stamps Act 1958 provides for the compulsory registration of companies, firms and persons carrying on a business of, or holding themselves out as carrying on a business of, insurance or assurance on Victoria. Under the Act, certain types of insurance businesses are excluded from this requirement. In some cases a person will obtain, effect or renew insurance with a person who is not a registered insurer. The purpose of this ruling is to clarify this issue.

The purpose of this ruling is to explain the manner in which the meals and sustenance should be treated for pay-roll tax purposes.

The purpose of this ruling is to clarify the application of section 18(3)(k) of the Act which provides exemption from FID for 'a receipt of money by a trustee company from the estate of a deceased person committed to the Trustee Company'.

The purpose of this ruling is to clarify section 18(3)(k) which provides an exemption from FID for 'a receipt of money by a trustee company or the State Trust from the estate of a deceased person committed to the management of the Trustee Company or the State Trust'.

The purpose of this Revenue Ruling is to clarify who bears the payroll tax liability in circumstances where a recruitment agency places a worker with an employer who is a client of the agency.

The ruling lists the documentary requirements for an application for a refund because of the early surrender, forfeit or other determination of certain leases, including agreements to lease.

This ruling outlines the circumstances and process under which a refund will be made under the Taxation Administration Act 1997.

This ruling is concerned with the refund provisions.

Refunds This ruling explains how the refund provisions of the Business Franchise legislation are to be applied.

The purpose of this ruling is to outline the period and circumstances in which refunds of land tax will be paid.

The purpose of this ruling is to outline the period and circumstances in which refunds of financial institutions duty will be paid.

The purpose of this ruling is to explain the changes made to the refund provisions, effective on or after 15 August 1992.

The purpose of this ruling is to outline the period and circumstances in which refunds will be paid.

This ruling outlines the period and circumstances in which refunds of stamp duty will be paid for applications received on or after 15 August 1992 and before 15 October 1993.

Refunds for lost, stolen, damaged or destroyed tobacco This ruling confirms that the State Revenue Office will not refund licence fees to wholesalers, retailers or consumers for tobacco they have bought or sold which was subsequently lost, damaged or destroyed.

This ruling provides guidance to company registrars on how to determine whether or not an exemption applies to particular transfers and so ascertain whether they are able to register those transfers without reference to the Commissioner of State Revenue.

This ruling provides guidelines for the most common arrangements in which coin-in-the-shot machines are made available, and outlines the stamp duty implications of such arrangements.

This ruling outlines the provisions under the relevant Acts to which Officers of the SRO can avail themselves in order to access records with tax file numbers held by taxpayers and their representatives.

The purpose of this ruling is to clarify the SRO's view regarding the dutiability of receipts arising out of securities lending transactions.

This ruling clarifies the stamp duty liability arising from the establishment of unit trust deeds, especially where the instrument establishing the unit trust comprises a hybrid of both discretionary beneficiaries and unit holders.

This ruling states the policy of the State Revenue Office concerning avoidance schemes and share transfers.

The purpose of this ruling is to outline the circumstances in which the Commissioner is prepared to exempt a short-term dealing account moving into debit, without cancelling the account's exempt status.

The purpose of this ruling is to clarify the application of the phrase 'whether within or outside Victoria' in relation to the calculation of the average daily liability.

The purpose of this ruling is to clarify the application of the phrase 'whether within or outside Victoria', in relation to the calculation of the average daily liability.

The purpose of this ruling is to clarify the interpretation of section 131AA of the Stamps Act 1958 in regard to ‘special rental agreements’.

This ruling sets out the eligibility and application requirements for stamp duty benefits available to First Home Buyers with families and Concession Card Holders.

The purpose of this ruling is to set out the eligibility and application requirements for the stamp duty benefits available to first home buyers with families and first home buyers with concession cards.

The Stamps Act 1958 imposes stamp duty on a transfer or conveyance of real property. An exemption applies to the actual cost of future or continued refurbishment of an existing building in certain instances. This ruling discusses the circumstances under which the concession is applicable.

The purpose of this ruling is to outline the document signatory requirements of the State Revenue Office in relation to stamp duty.

This ruling discusses consumer credit mortgages and stamp duty liability.

This ruling deals with the transfer of marketable securities for consideration of less than their unencumbered value.

This ruling deals with the dutiability of a transfer or disposal of a right to reside under a will.

This ruling explains how different types of rights to reside under a will are treated under a certain provision of the Stamps Act 1958.

This ruling explains the duty payable upon the execution of caveats in respect of a mortgage.

This ruling describes the circumstances where duty is payable in regard to a declaration of trust.

This ruling describes the circumstances where duty is payable in regard to a declaration of trust.

The issue has arisen whether a document which is sealed constitutes a deed if it is not expressed to be a deed. This ruling has ceased to have effect for documents executed from 1 May 1997 because deed duty has been abolished from that date.

This ruling explains how stamp duty is to be calculated where a person enters into a Contract of Sale to purchase a house and land package.

The purpose of this ruling is to clarify in what circumstances the concession provided by section 63(3) of the Stamps Act 1958 will apply and how to arrive at the value to be used for calculation of duty.

This ruling clarifies the calculation of stamp duty on leases in view of the introduction of the GST.

This ruling provides taxpayers with a guide as to whether the rates of duty for general insurance are payable on the riders contained in policies of life insurance.

This ruling explains the rate of stamp duty payable by Victorian dealers on the sale or purchase of options over unissued shares.

This ruling deals with stamp duty implications when business loans are refinanced.

This ruling discusses stamp duty implications when loans are refinanced.

This ruling discusses a number of issues that have been raised about stamp duty liability for transfers that may reflect more than one transaction.

This ruling deals with the issue of whether or not a building society is a corporation for the purposes of determining whether there is an exemption from stamp duty on the transfer of marketable securities.

An exemption from stamp duty is available where the property is conveyed in error. This ruling explains what is considered to be an error in order for the exemption to apply.

This ruling sets out stamp duty liability where a mortgage is varied or replaced because of an additional advance or the addition or deletion of a mortgagor.

This ruling provides details of the guidelines used for determining eligibility for any exemption or refund in relation to dutiable instruments arising out of a bona fide corporate reconstruction.

This ruling, which replaces Gen.005, has some minor revisions to further clarify the status of private rulings issued by the Commissioner of State Revenue to a particular taxpayer.

The purpose of this ruling is to clarify the status of private rulings issued by the Commissioner of State Revenue to a particular tax or duty payer.

Issue Date : 1 March 1995
Ceased : 31 July 1997
Replaced by : GEN.007

The purpose of this ruling is to determine which termination payments are subject to pay-roll tax.

This Revenue Ruling clarifies which termination payments are subject to payroll tax.

This Ruling discusses the definition of premium and clarifies whether insurance intermediary fees are part of the premium and therefore subject to stamp duty.
Issue Date : 1 April 1993
Cease Date : 30 November 1999
Replaced by : SD-100

This ruling discusses the definition of premium and clarifies whether insurance intermediary fees are part of the premium and therefore subject to stamp duty.

The purpose of this ruling is to advise that hire purchase, finance leasing and floor plan finance fall within the definition of 'provision of finance' for the purpose of assessing an organisation's sole or principal business activities.

The purpose of this ruling is to identify some common misuses of short-term dealing accounts and to indicate the consequences of such misuse.

This ruling is to specify the factors that the Commissioner will examine to determine whether the exemption under section 33(3) applies.

This ruling provides guidelines as to the meaning of the term ‘business relationship’ for the purposes of a stamp duty exemption. Also, it sets out the relevant documentary requirements.

This ruling deals with the issue of whether or not the transfer or conveyance of real property to a regional refuse disposal group is subject to stamp duty.

This ruling discusses when an exemption from stamp duty is applicable where marketable securities and real property are transferred or conveyed from the trustee of a unit trust to a beneficiary of the trust.

Exemption 6 of Heading IV(A) and Exemption 10 of Heading VI of the Third Schedule to the Stamps Act 1958 provide exemption from stamp duty where marketable securities and real property respectively are transferred or conveyed from the trustee of a trust to a beneficiary of the trust. This ruling explains the application of these exemptions to the distribution of property in specie from a unit trust.

This ruling explains the application of exemptions from stamp duty for transfers or conveyances of real property and marketable securities, where the transfer is in consideration of a forthcoming marriage.

This ruling outlines the application of the Stamps Act 1958 to the Associations Incorporation Act 1981.

This ruling provides advice on when the Commissioner of State Revenue will be satisfied that a voluntary liquidation of a company is not being undertaken as a means of transferring real property without payment of stamp duty.

This ruling explains the application of certain exemptions in respect of a transfer of real property or shares of a deceased estate to a person who is not entitled to the property under the will.

This ruling deals with the imposition of stamp duty on the transfer or conveyance of separate interests in real property.

This ruling outlines the circumstances in which an exemption will be available for a transfer of marketable securities (shares) or conveyances of real property, when a beneficiary’s entitlement under a will is conditional upon payment being made.

The purpose of this ruling is to outline the circumstances where an exemption under Section 42(1) of the Duties Act 2000 will apply on a transfer of dutiable property under a will for consideration.

This ruling explains the basis of valuation of real property described in a transfer of land where improvements to that property have been made by the transferee prior to the date of contract.

This ruling outlines the procedure for applying for a stamp duty exemption where the registration of a motor vehicle, which is currently registered under the Federal Interstate Registration Scheme, is transferred to Victoria by the same owner.

The purpose of this ruling is to clarify the liability of registered non-bank financial institutions (that hold 'special accounts') to duty on receipts arising from transfers between their accounts.

This Ruling is ceased effective 7 July 2009.

The transfer or conveyance of real property generally attracts a liability to duty unless an exemption applies. This ruling addresses the issue of "change of beneficial ownership" within the meaning of an exemption and clarifies questions that have arisen as a result of Comptroller of Stamps v Yellowco Five Pty Ltd [1993] 2 VR 529.

This ruling advises practitioners and those who hold real property as trustees that the Commissioner of State Revenue is entitled to examine the circumstances surrounding an instrument of transfer in order to determine whether the instrument is exempt from stamp duty.

The purpose of this ruling is to clarify how these allowances are to be treated for pay-roll tax purposes.

This ruling deals with the issue of whether an unlimited mortgage securing the payment of rent under a lease agreement is dutiable.

This ruling discusses stamp duty liability in the situation of an unlimited security securing third party guarantees for the repayment of money.

This ruling provides details of what constitutes real property used for primary production, and explains which primary production chattels can be excluded when calculating the stamp duty payable on the conveyance.

This ruling relates to the variations of trust settlements and stamp duty liability.

The purpose of this ruling is to clarify when wages should be declared in Victoria for pay-roll tax purposes.

Please refer to Payroll Tax Nexus Provisions Bulletin for a detailed explanation of the operation of the new payroll tax nexus provisions.

The purpose of this Revenue Ruling is to clarify that the full amount of gross wages paid or payable is subject to payroll tax even where a wage subsidy has been received.

Cease date: 30 May 2007
Replaced by: PT.131

The purpose of this ruling is to clarify what constitutes a 'day' for the purposes of section 3C(1)((e)(ii) and (iii) of the Pay-roll Tax Act 1971. These sections describe such situations in terms of the number of days on which services are required, or the number of days on which work is performed

Issue Date: 30 April 1994

The purpose of this Revenue Ruling is to clarify what constitutes a day’s work for the purposes of sections 3C(1)(e)(ii) and 3C(1)(e)(iii) of the Pay-roll Tax Act 1971.

The purpose of this Revenue Ruling is to clarify the payroll tax treatment of workers' compensation payments.

The purpose of this ruling is to explain the manner in which Workers' Compensation payments are treated for pay-roll tax purposes.

The purpose of this ruling is to provide elaboration and clarity on the Issue of vehicles which are exempt because they are workhorse vehicles.