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 | Related Categories |
|---|---|---|---|
| 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 |
