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 for taxpayers. 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.

We may consult publicly on our rulings before finalising them to ensure they clearly address the issues and topics. We may consult when:

• the revenue ruling provides guidance addressing complexity or uncertainty in legislation
• there is, or may be a perception of, a change in the SRO view or position
• there may be a significant industry or community impact
• there are major administrative changes impacting systems or processes that affect taxpayers, or
• external stakeholders have contributed to the preparation of the draft ruling.

Typically, we do not consult when the changes:

• are typographical, grammatical or stylistic
• reflect legislative updates that are straightforward
• update legislative references.

We provide separate lists for archived rulings and draft rulings.