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Rulings
Our role is to administer various state taxes, levies and grants for the Victorian Government in accordance with the relevant legislation.
Sometimes, we need to clarify how we interpret a particular law so there is consistency in our decisions for customers. We can do this by issuing a revenue ruling, which is a public ruling that:
- Represents our interpretation of a particular provision.
- Explains our current policies, guidelines and practices.
- Answers complex, commonly asked questions.
Ref ID | Title | Issue date | Related Categories |
---|---|---|---|
PTA-032 | Payroll tax exemption for schools | 01/06/2008 | Payroll tax |
PTA-006 | Payroll tax exemption for payments to owner-drivers | 01/07/2007 | Payroll tax |
DA-017 | Partition or division of dutiable property | 01/02/2002 | Land transfer duty |
PTA-037 | Paid parental leave | 01/12/2010 | Payroll tax |
PTA-024v2 | Overnight accommodation allowances paid to truck drivers | 18/04/2019 | Payroll tax |
TAA-004v5 | Objections lodged out of time | 17/08/2023 | Other |
TAA-008 | Notification default | 27/02/2024 | Land tax, Other, Windfall gains tax |
PTA-039 | Nexus provisions | 01/05/2011 | Payroll tax |
DA-035v2 | Motor vehicle change of use provisions | 13/12/2019 | Motor vehicles |
PTA-025v2 | Motor vehicle allowance paid to real estate salespersons | 18/04/2019 | Payroll tax |