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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 |
---|---|---|---|
DA-012 | Contracts of sale of land with a discount condition | 01/10/2001 | Land transfer duty |
PTA-021v2 | Contractors who ordinarily perform services to the public | 10/12/2020 | Payroll tax |
PTA-023 | Contractors engaging others | 01/06/2008 | Payroll tax |
PTA-033 | Contractors and services ancillary to the supply of goods | 01/08/2008 | Payroll tax |
PTA-022 | Contractor services not ordinarily required | 01/12/2007 | Payroll tax |
PTA-007 | Contractor provisions for door-to-door sale of goods | 01/07/2007 | Payroll tax |
PTA-019 | Contractor labour and non-labour components | 01/12/2007 | Payroll tax |
PTA-018 | Contractor deductions | 01/12/2007 | Payroll tax |
DA-058 | Constructive ownership of land holdings through linked entities (landholder provisions) | 01/07/2012 | Landholder duty |
DA-059 | Constructive ownership of land holdings of discretionary trusts (landholder provisions) | 01/07/2012 | Landholder duty |