Archived rulings Draft rulings

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

Ref ID Title Issue date

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

DA-048v2

Duty concession for off-the-plan sales

27/03/2019

PTA-024v2

Overnight accommodation allowances paid to truck drivers

18/04/2019

PTA-005v3

Exempt allowances: Motor vehicle and accommodation

18/04/2019

PTA-025v2

Motor vehicle allowance paid to real estate salespersons

18/04/2019

PTA-012v2

Exemption for parental leave

24/09/2019