Find a public ruling
This video explains how to find a revenue ruling on the State Revenue Office website.
Published on 04 June 2026Transcript
This video shows you how to find a revenue ruling on our website.
Revenue rulings clarify how we interpret and apply state tax legislation. They cover topics like land tax, payroll tax and duties.
Rulings reflect the State Revenue Office’s official policy position and provide guidance for taxpayers.
Rulings also contain examples, which help explain the ruling and how it’s applied.
We consult publicly before finalising a ruling – especially when the law is complex, unclear, or may significantly affect the community or industry.
You can access current rulings, draft rulings and archived rulings on our website, sro.vic.gov.au/rulings.
Search rulings using keywords. Use filters to narrow results – for example by tax, levy or grant, or by issue date or ruling number.
To find a ruling, visit sro.vic.gov.au/rulings.