Rulings | State Revenue Office

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-060v2	Landholder provisions - valuation of land holdings	07/12/2020	Land Transfer Duty, Landholder Duty, Landholder Duty
DA-061	General issues relating to trust registration applications (landholder provisions)	01/07/2012	Landholder Duty
DA-062	Declared wholesale unit trust schemes (landholder provisions)	01/07/2012	Landholder Duty
DA-063v2	Landholder Provisions – Declared Public Unit Trust Schemes	22/06/2020	Landholder Duty
DA-064	Land transfer duty – meaning of land development	06/09/2021	Land Transfer Duty, Land Transfer Duty
FHOG-001	FHOG and moveable buildings	01/03/2001	Buying a Property, First Home Owner, Owning a Property
FHOG-002	Section 48 power to require repayment and impose penalty	01/05/2012	Buying a Property, First Home Owner
GEN-001	Explanations and status of revenue rulings	01/06/1993	Other
GEN-006	Subpoenas and their costs in accessing SRO information	01/06/1995	Other
GEN-008	Rights of access to records prepared for ATO purposes	01/01/1998	Other