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-031v2 | Commissioner's discretion to exclude from a group | 28/07/2022 | Payroll tax |
| PTA-030 | Penalty charges under a superannuation guarantee charge | 01/06/2008 | Payroll tax |
| PTA-029 | Recruitment agencies, placement agencies and job placement agencies | 01/06/2008 | Payroll tax |
| PTA-028 | Employment agency contracts and workers on-hired to government | 01/06/2008 | Payroll tax |
| PTA-027 | Employment agency contracts chain of on-hire | 01/06/2008 | Payroll tax |
| PTA-025v2 | Motor vehicle allowance paid to real estate salespersons | 18/04/2019 | Payroll tax |
| PTA-024v2 | Overnight accommodation allowances paid to truck drivers | 18/04/2019 | Payroll tax |
| PTA-023 | Contractors engaging others | 01/06/2008 | Payroll tax |
| PTA-022 | Contractor services not ordinarily required | 01/12/2007 | Payroll tax |
| PTA-021v2 | Contractors who ordinarily perform services to the public | 10/12/2020 | Payroll tax |
