Rulings | State Revenue Office

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-037	Paid parental leave	01/12/2010	Payroll tax
PTA-024v2	Overnight accommodation allowances paid to truck drivers	18/04/2019	Payroll tax
PTA-039	Nexus provisions	01/05/2011	Payroll tax
PTA-025v2	Motor vehicle allowance paid to real estate salespersons	18/04/2019	Payroll tax
TAA-007v5	Interest and penalty tax	27/02/2024	Buying a property, Car parks, Casino tax, Commercial passenger vehicle service levy, Fire services property levy, Gambling taxes, Growth areas infrastructure contribution, Insurance, Keno Tax, Land tax, Land transfer duty, Landholder duty, Leases, grants and transfers, Metropolitan planning levy, Motor vehicles, Other, Payroll tax, Wagering and betting tax, Vacant residential land tax, Windfall gains tax
PTA-036v5	Interest and penalty tax	28/03/2023	Payroll tax
PTA-008	GST and the calculation of payroll tax liability	01/07/2007	Payroll tax
PTA-017	Grouping of professional practices and administration businesses	01/12/2007	Payroll tax
PTA-003v2	Fringe Benefits	01/07/2016	Payroll tax
PTA-013v2	Fees paid to golf professionals by golf clubs	24/05/2013	Payroll tax