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-034 | Contributions to construction industry long service leave and redundancy funds | 01/08/2008 | Payroll Tax |
| PTA-026v2 | Declaration by exempt clients for employment agency contracts | 01/07/2011 | Payroll Tax |
| DA-063 | Declared public unit trust schemes (landholder provisions) | 01/07/2012 | Landholder Duty |
| DA-062 | Declared wholesale unit trust schemes (landholder provisions) | 01/07/2012 | Landholder Duty |
| PTA-038 | Determining if a worker is an employee | 01/07/2011 | Payroll Tax |
| DA-037 | Dutiable value of dutiable property acquired under a terms contract | 01/04/2006 | Land Transfer Duty |
| DA-022 | Dutiable value of new motor vehicles | 01/07/2002 | Motor Vehicles |
| DA-048v2 | Duty concession for off-the-plan sales | 27/03/2019 | Land Transfer Duty |
| DA-008 | Duty exemption for voluntary transfers of business involving certain financial institutions | 01/10/2001 | Other |
| DA-027 | Duty exemption in favour of unit trust transactions | 01/03/2004 | Land Transfer Duty |
