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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
DA-022 Dutiable value of new motor vehicles 01/07/2002
DA-027 Duty exemption in favour of unit trust transactions 01/03/2004
DA-028 Duty liability of a right to reside, life tenancy or life interest 01/06/2004
DA-030 Transfer of dutiable property solely because of a change in trustee 01/08/2004
DA-029 Transfers of land and business 01/08/2004
DA-037 Dutiable value of dutiable property acquired under a terms contract 01/04/2006
PTA-006 Payroll tax exemption for payments to owner-drivers 01/07/2007
PTA-004 Termination payments 01/07/2007
PTA-007 Contractor provisions for door-to-door sale of goods 01/07/2007
PTA-008 GST and the calculation of payroll tax liability 01/07/2007
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