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 |
|---|---|---|---|
| TAA-001 | Personal cheques | 01/11/1997 | Other |
| PTA-030 | Penalty charges under a superannuation guarantee charge | 01/06/2008 | Payroll Tax |
| PTA-032 | Payroll tax exemption for schools | 01/06/2008 | Payroll Tax |
| PTA-006 | Payroll tax exemption for payments to owner-drivers | 01/07/2007 | Payroll Tax |
| PTA-036v4 | Payroll tax - interest and penalty tax | 05/07/2018 | Payroll Tax |
| DA-017 | Partition or division of dutiable property | 01/02/2002 | Land Transfer Duty |
| PTA-037 | Paid parental leave | 01/12/2010 | Payroll Tax |
| PTA-024v2 | Overnight accommodation allowances paid to truck drivers | 18/04/2019 | Payroll Tax |
| DA-055v2 | Obligations on making a relevant acquisition and duty calculation (landholder provisions) | 28/04/2020 | Landholder Duty |
| TAA-004v4 | Objections lodged out of time | 02/10/2018 | Other |
