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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 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

Archived rulings Draft rulings

Ref ID Title Issue Date Related Categories
DA-041 Duty payable on international travel insurance policies 01/07/2008
DA-047v2 Duty relief on the interposition of a unit trust between stapled security holders and the stapled entities 01/07/2012
PTA-028 Employment agency contracts and workers on-hired to government 01/06/2008
PTA-027 Employment agency contracts chain of on-hire 01/06/2008
PTA-005v3 Exempt allowances: Motor vehicle and accommodation 18/04/2019
PTA-021 Exemption for contractors ordinarily rendering services to the public 01/12/2007
PTA-012 Exemption for maternity and adoption leave pay 01/08/2007
PTA-012v2 Exemption for parental leave 24/09/2019
GEN-001 Explanations and status of revenue rulings 01/06/1993
PTA-013v2 Fees paid to golf professionals by golf clubs 24/05/2013
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