Rulings | State Revenue Office

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

Archived rulings Draft rulings

Ref ID	Title	Issue Date	Related Categories
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
DA-062	Declared wholesale unit trust schemes (landholder provisions)	01/07/2012	Landholder Duty
DA-061	General issues relating to trust registration applications (landholder provisions)	01/07/2012	Landholder Duty
DA-060	Valuation of land holdings (landholder provisions)	01/07/2012	Landholder Duty
DA-059	Constructive ownership of land holdings of discretionary trusts (landholder provisions)	01/07/2012	Landholder Duty
DA-058	Constructive ownership of land holdings through linked entities (landholder provisions)	01/07/2012	Landholder Duty
DA-057	Meaning of associated transaction (landholder provisions)	01/07/2012	Landholder Duty
DA-047v2	Duty relief on the interposition of a unit trust between stapled security holders and the stapled entities	01/07/2012	Other
LTA-003v2	Commissioner's guidelines on rooming house exemptions	01/01/2013	Land Tax