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-011

Allowances and reimbursements

01/08/2007

PTA-010

Wages subsidies

01/08/2007

PTA-008

GST and the calculation of payroll tax liability

01/07/2007

PTA-007

Contractor provisions for door-to-door sale of goods

01/07/2007

PTA-006

Payroll tax exemption for payments to owner-drivers

01/07/2007

PTA-005v3

Exempt allowances: Motor vehicle and accommodation

18/04/2019

PTA-004

Termination payments

01/07/2007

PTA-003v2

Fringe Benefits

01/07/2016