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-003v2

Fringe Benefits

01/07/2016

PTA-017

Grouping of professional practices and administration businesses

01/12/2007

PTA-008

GST and the calculation of payroll tax liability

01/07/2007

TAA-007v4

Interest and penalty tax

05/07/2018

PTA-025v2

Motor vehicle allowance paid to real estate salespersons

18/04/2019

PTA-039

Nexus provisions

01/05/2011

PTA-024v2

Overnight accommodation allowances paid to truck drivers

18/04/2019

PTA-037

Paid parental leave

01/12/2010

PTA-036v4

Payroll tax - interest and penalty tax

05/07/2018

PTA-006

Payroll tax exemption for payments to owner-drivers

01/07/2007