Rulings | State Revenue Office

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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-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
PTA-004	Termination payments	01/07/2007	Payroll Tax
PTA-029	Recruitment agencies, placement agencies and job placement agencies	01/06/2008	Payroll Tax
PTA-016	Profit distributions and loan accounts	01/12/2007	Payroll Tax
PTA-030	Penalty charges under a superannuation guarantee charge	01/06/2008	Payroll Tax
PTA-032	Payroll tax exemption for schools	01/06/2008	Payroll Tax
PTA-006	Payroll tax exemption for payments to owner-drivers	01/07/2007	Payroll Tax
PTA-036v4	Payroll tax - interest and penalty tax	05/07/2018	Payroll Tax

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