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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 can do this by issuing a revenue ruling, which is a public ruling that:

  • Represents our interpretation of a particular provision.
  • Explains our current policies, guidelines and practices.
  • Answers complex, commonly asked questions.

Archived rulings Draft rulings

Ref ID Title Issue date Related Categories
LTA-011 Land tax - Primary production exemption for land in urban zone 20/12/2022
LTA-010 Land tax - Exemption for primary production land 20/12/2022
LTA-009 Land tax - charity exemption 27/04/2022
TAA-007v5 Interest and penalty tax 27/02/2024
PTA-036v5 Interest and penalty tax 28/03/2023
DA-005 Insurance on loss arising out of a reverse annuity 01/07/2001
PTA-008 GST and the calculation of payroll tax liability 01/07/2007
LTA-008 Grouping of related corporations 03/04/2018
PTA-017 Grouping of professional practices and administration businesses 01/12/2007
DA-054 Goods held or used in connection with land 01/03/2011
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