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-015 | Workers compensation payments | 01/12/2007 | Payroll Tax |
| PTA-014 | What constitutes a day's work for a contractor? | 01/08/2007 | Payroll Tax |
| PTA-010 | Wages subsidies | 01/08/2007 | Payroll Tax |
| DA-060 | Valuation of land holdings (landholder provisions) | 01/07/2012 | Landholder Duty |
| DA-029 | Transfers of land and business | 01/08/2004 | Land Transfer Duty |
| DA-010 | Transferee's improvements in transfer of land valuations | 01/10/2001 | Land Transfer Duty |
| DA-014 | Transfer of dutiable property under a voluntary winding-up | 01/01/2002 | Land Transfer Duty |
| DA-030 | Transfer of dutiable property solely because of a change in trustee | 01/08/2004 | Land Transfer Duty |
| DA-051 | Transfer of dutiable property from a deceased estate | 01/03/2010 | Land Transfer Duty |
| DA-034v2 | Trading stock, demonstrator vehicle, service demonstrator vehicle exemptions | 13/12/2019 | Motor Vehicles |
