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

TAA-001

Personal cheques

01/11/1997

PTA-030

Penalty charges under a superannuation guarantee charge

01/06/2008

PTA-032

Payroll tax exemption for schools

01/06/2008

PTA-006

Payroll tax exemption for payments to owner-drivers

01/07/2007

PTA-036v4

Payroll tax - interest and penalty tax

05/07/2018

DA-017

Partition or division of dutiable property

01/02/2002

PTA-037

Paid parental leave

01/12/2010

PTA-024v2

Overnight accommodation allowances paid to truck drivers

18/04/2019

DA-055

Obligations on making a relevant acquisition and duty calculation (landholder provisions)

01/07/2012

TAA-004v4

Objections lodged out of time

02/10/2018