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-026v2 | Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed | 01/01/2014 | Land transfer duty |
PTA-003v2 | Fringe Benefits | 01/07/2016 | Payroll tax |
GEN-009v3 | General information on private rulings | 03/04/2018 | Other |
LTA-008 | Grouping of related corporations | 03/04/2018 | Land tax |
DA-052v2 | Lease provisions - general application | 04/04/2018 | Leases, grants and transfers |
DA-048v2 | Duty concession for off-the-plan sales | 27/03/2019 | Land transfer duty |
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 |
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 |