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Archived rulings Draft 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 may do this by issuing a revenue ruling. This 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
PTA-004	Termination payments	01/07/2007	Payroll Tax
GEN-006	Subpoenas and their costs in accessing SRO information	01/06/1995	Other
FHOG-002	Section 48 power to require repayment and impose penalty	01/05/2012	Buying a Property First Home Owner
GEN-008	Rights of access to records prepared for ATO purposes	01/01/1998	Other
TAA-002	Refunds	01/11/1997	Other
PTA-029	Recruitment agencies, placement agencies and job placement agencies	01/06/2008	Payroll Tax
PTA-016	Profit distributions and loan accounts	01/12/2007	Payroll Tax
LTA-001v2	Principal place of residence and substantial business activity	01/04/2013	Land Tax
LTA-002	Principal place of residence and land held on trust	01/10/2007	Land Tax
LTA-006	Preparation of land for a primary production exemption	01/10/2007	Land Tax

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