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 |
|---|---|---|---|
| DA-028 | Duty liability of a right to reside, life tenancy or life interest | 01/06/2004 | Land Transfer Duty |
| DA-041 | Duty payable on international travel insurance policies | 01/07/2008 | Insurance |
| DA-047v2 | Duty relief on the interposition of a unit trust between stapled security holders and the stapled entities | 01/07/2012 | Other |
| PTA-028 | Employment agency contracts and workers on-hired to government | 01/06/2008 | Payroll Tax |
| PTA-027 | Employment agency contracts chain of on-hire | 01/06/2008 | Payroll Tax |
| PTA-005v3 | Exempt allowances: Motor vehicle and accommodation | 18/04/2019 | Payroll Tax |
| PTA-021 | Exemption for contractors ordinarily rendering services to the public | 01/12/2007 | Payroll Tax |
| PTA-012 | Exemption for maternity and adoption leave pay | 01/08/2007 | Payroll Tax |
| PTA-012v2 | Exemption for parental leave | 24/09/2019 | Payroll Tax |
| GEN-001 | Explanations and status of revenue rulings | 01/06/1993 | Other |
