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

LTA-005

Charitable exemption and opportunity shops

01/10/2007

LTA-004

Land used exclusively for charitable purposes

01/10/2007

LTA-002

Principal place of residence and land held on trust

01/10/2007

GEN-014

Assessments and periods of retrospectivity

01/12/2007

PTA-015

Workers compensation payments

01/12/2007

PTA-016

Profit distributions and loan accounts

01/12/2007

PTA-017

Grouping of professional practices and administration businesses

01/12/2007

PTA-018

Contractor deductions

01/12/2007

PTA-019

Contractor labour and non-labour components

01/12/2007

PTA-020

180-day exemption for contractors

01/12/2007