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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
LTA-001v2 Principal place of residence and substantial business activity 01/04/2013
PTA-013v2 Fees paid to golf professionals by golf clubs 24/05/2013
DA-026v2 Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed 01/01/2014
PTA-003v2 Fringe Benefits 01/07/2016
GEN-009v3 General information on private rulings 03/04/2018
LTA-008 Grouping of related corporations 03/04/2018
DA-052v2 Lease provisions - general application 04/04/2018
TAA-007v4 Interest and penalty tax 05/07/2018
PTA-036v4 Payroll tax - interest and penalty tax 05/07/2018
TAA-004v4 Objections lodged out of time 02/10/2018
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