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-025v2 | Motor vehicle allowance paid to real estate salespersons | 18/04/2019 | Payroll tax |
| PTA-012v2 | Exemption for parental leave | 24/09/2019 | Payroll tax |
| PTA-021v2 | Contractors who ordinarily perform services to the public | 10/12/2020 | Payroll tax |
| PTA-031v2 | Commissioner's discretion to exclude from a group | 28/07/2022 | Payroll tax |
| PTA-036v5 | Interest and penalty tax | 28/03/2023 | Payroll tax |
| PTA-041 | Relevant contracts - medical centres | 11/08/2023 | 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 |
