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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.

Archived rulings Draft rulings

Ref ID Title Issue date Related Categories
PTA-003v2 Fringe Benefits 01/07/2016
PTA-004 Termination payments 01/07/2007
PTA-005v3 Exempt allowances: Motor vehicle and accommodation 18/04/2019
PTA-006 Payroll tax exemption for payments to owner-drivers 01/07/2007
PTA-007 Contractor provisions for door-to-door sale of goods 01/07/2007
PTA-008 GST and the calculation of payroll tax liability 01/07/2007
PTA-010 Wages subsidies 01/08/2007
PTA-011 Allowances and reimbursements 01/08/2007
PTA-012v2 Exemption for parental leave 24/09/2019
PTA-013v2 Fees paid to golf professionals by golf clubs 24/05/2013
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