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
LTA-001v2	Principal place of residence and substantial business activity	01/04/2013	Land Tax
PTA-013v2	Fees paid to golf professionals by golf clubs	24/05/2013	Payroll Tax
DA-026v2	Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed	01/01/2014	Land Transfer Duty
PTA-003v2	Fringe Benefits	01/07/2016	Payroll Tax
GEN-009v3	General information on private rulings	03/04/2018	Other
LTA-008	Grouping of related corporations	03/04/2018	Land Tax
DA-052v2	Lease provisions - general application	04/04/2018	Leases, Grants and Transfers
TAA-007v4	Interest and penalty tax	05/07/2018	Buying a Property, Car Parks, Growth Areas Infrastructure Contribution, Insurance, Land Tax, Land Transfer Duty, Landholder Duty, Leases, Grants and Transfers, Livestock, Motor Vehicles, Other, Owning a Property, Payroll Tax
PTA-036v4	Payroll tax - interest and penalty tax	05/07/2018	Payroll Tax
TAA-004v4	Objections lodged out of time	02/10/2018	Other