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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
LTA-007 Land tax assessments and period of retrospectivity 01/12/2008
DA-051 Transfer of dutiable property from a deceased estate 01/03/2010
DA-050 Lease provisions and meaning of rent reserved 01/03/2010
DA-053 Lease provisions and meaning of consideration 01/12/2010
DA-054 Goods held or used in connection with land 01/03/2011
PTA-039 Nexus provisions 01/05/2011
PTA-038 Determining if a worker is an employee 01/07/2011
FHOG-002 Section 48 power to require repayment and impose penalty 01/05/2012
PTA-035v2 90-day exemption for contractors 01/05/2012
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