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