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

PTA-034

Contributions to construction industry long service leave and redundancy funds

01/08/2008

PTA-035v2

90-day exemption for contractors

01/05/2012

PTA-036v4

Payroll tax - interest and penalty tax

05/07/2018

PTA-037

Paid parental leave

01/12/2010

PTA-038

Determining if a worker is an employee

01/07/2011

PTA-039

Nexus provisions

01/05/2011

TAA-001

Personal cheques

01/11/1997

TAA-002

Refunds

01/11/1997

TAA-004v4

Objections lodged out of time

02/10/2018

TAA-007v4

Interest and penalty tax

05/07/2018