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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 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
PTA-035v2 90-day exemption for contractors 01/05/2012
DA-062 Declared wholesale unit trust schemes (landholder provisions) 01/07/2012
DA-061 General issues relating to trust registration applications (landholder provisions) 01/07/2012
DA-060 Valuation of land holdings (landholder provisions) 01/07/2012
DA-059 Constructive ownership of land holdings of discretionary trusts (landholder provisions) 01/07/2012
DA-058 Constructive ownership of land holdings through linked entities (landholder provisions) 01/07/2012
DA-057 Meaning of associated transaction (landholder provisions) 01/07/2012
DA-047v2 Duty relief on the interposition of a unit trust between stapled security holders and the stapled entities 01/07/2012
LTA-003v2 Commissioner's guidelines on rooming house exemptions 01/01/2013
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