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 |
---|---|---|---|
DA-042 | Apportionment of insurance premiums | 01/06/2008 | Insurance |
PTA-023 | Contractors engaging others | 01/06/2008 | Payroll tax |
PTA-032 | Payroll tax exemption for schools | 01/06/2008 | 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 |
GEN-014 | Assessments and periods of retrospectivity | 01/12/2007 | Other |
PTA-015 | Workers compensation payments | 01/12/2007 | Payroll tax |
PTA-016 | Profit distributions and loan accounts | 01/12/2007 | Payroll tax |