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

GEN-014

Assessments and periods of retrospectivity

01/12/2007

LTA-001v2

Principal place of residence and substantial business activity

01/04/2013

LTA-002

Principal place of residence and land held on trust

01/10/2007

LTA-003v2

Commissioner's guidelines on rooming house exemptions

01/01/2013

LTA-004

Land used exclusively for charitable purposes

01/10/2007

LTA-005

Charitable exemption and opportunity shops

01/10/2007

LTA-006

Preparation of land for a primary production exemption

01/10/2007

LTA-007

Land tax assessments and period of retrospectivity

01/12/2008

LTA-008

Grouping of related corporations

03/04/2018

PTA-003v2

Fringe Benefits

01/07/2016