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-033 | Contractors and services ancillary to the supply of goods | 01/08/2008 | Payroll tax |
| PTA-034 | Contributions to construction industry long service leave and redundancy funds | 01/08/2008 | Payroll tax |
| PTA-037 | Paid parental leave | 01/12/2010 | Payroll tax |
| PTA-039 | Nexus provisions | 01/05/2011 | Payroll tax |
| PTA-038 | Determining if a worker is an employee | 01/07/2011 | Payroll tax |
| PTA-035v2 | 90-day exemption for contractors | 01/05/2012 | Payroll tax |
| PTA-013v2 | Fees paid to golf professionals by golf clubs | 24/05/2013 | Payroll tax |
| PTA-003v2 | Fringe Benefits | 01/07/2016 | Payroll tax |
| PTA-024v2 | Overnight accommodation allowances paid to truck drivers | 18/04/2019 | Payroll tax |
| PTA-005v3 | Exempt allowances: Motor vehicle and accommodation | 18/04/2019 | Payroll tax |
