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 |
|---|---|---|---|
| PTA-031 | Commissioner’s discretion to exclude from a group | 01/06/2008 | Payroll Tax |
| DA-059 | Constructive ownership of land holdings of discretionary trusts (landholder provisions) | 01/07/2012 | Landholder Duty |
| DA-058 | Constructive ownership of land holdings through linked entities (landholder provisions) | 01/07/2012 | Landholder Duty |
| PTA-018 | Contractor deductions | 01/12/2007 | Payroll Tax |
| PTA-019 | Contractor labour and non-labour components | 01/12/2007 | Payroll Tax |
| PTA-007 | Contractor provisions for door-to-door sale of goods | 01/07/2007 | Payroll Tax |
| PTA-022 | Contractor services not ordinarily required | 01/12/2007 | Payroll Tax |
| PTA-033 | Contractors and services ancillary to the supply of goods | 01/08/2008 | Payroll Tax |
| PTA-023 | Contractors engaging others | 01/06/2008 | Payroll Tax |
| DA-012 | Contracts of sale of land with a discount condition | 01/10/2001 | Land Transfer Duty |
