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 for taxpayers. We can do this by issuing a revenue ruling, which is a public ruling that:
- Represents our interpretation of a particular provision.
- Explains our current policies, guidelines and practices.
- Answers complex, commonly asked questions.
We may consult publicly on our rulings before finalising them to ensure they clearly address the issues and topics. We may consult when:
- the revenue ruling provides guidance addressing complexity or uncertainty in legislation
- there is, or may be a perception of, a change in the SRO view or position
- there may be a significant industry or community impact
- there are major administrative changes impacting systems or processes that affect taxpayers, or
- external stakeholders have contributed to the preparation of the draft ruling.
Typically, we do not consult when the changes:
- are typographical, grammatical or stylistic
- reflect legislative updates that are straightforward
- update legislative references.
We provide separate lists for archived rulings and draft rulings.
Ref ID | Title | Issue date | Related Categories |
---|---|---|---|
PTA-033 | Contractors and services ancillary to the supply of goods | 01/08/2008 | Payroll tax |
LTA-007 | Land tax assessments and period of retrospectivity | 01/12/2008 | Land tax |
DA-051 | Transfer of dutiable property from a deceased estate | 01/03/2010 | Land transfer duty |
DA-050 | Lease provisions and meaning of rent reserved | 01/03/2010 | Leases, grants and transfers |
DA-053 | Lease provisions and meaning of consideration | 01/12/2010 | Leases, grants and transfers |
DA-054 | Goods held or used in connection with land | 01/03/2011 | Land transfer duty |
PTA-039 | Nexus provisions | 01/05/2011 | Payroll tax |
PTA-038 | Determining if a worker is an employee | 01/07/2011 | Payroll tax |
FHOG-002 | Section 48 power to require repayment and impose penalty | 01/05/2012 | Buying a property, First Home Owner |
PTA-035v2 | 90-day exemption for contractors | 01/05/2012 | Payroll tax |