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Public rulings explain how we interpret or administer laws.

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 for taxpayers. We can do this by issuing a revenue ruling, which is a public ruling that:

  • Represents our interpretation of a particular provision.
  • Explains our current policies, guidelines and practices.
  • Answers complex, commonly asked questions.

We may consult publicly on our rulings before finalising them to ensure they clearly address the issues and topics. We may consult when:

  • the revenue ruling provides guidance addressing complexity or uncertainty in legislation
  • there is, or may be a perception of, a change in the SRO view or position
  • there may be a significant industry or community impact
  • there are major administrative changes impacting systems or processes that affect taxpayers, or
  • external stakeholders have contributed to the preparation of the draft ruling.

Typically, we do not consult when the changes:

  • are typographical, grammatical or stylistic
  • reflect legislative updates that are straightforward
  • update legislative references.

We provide separate lists for archived rulings and draft rulings.

Ref ID Title Issue date Related Categories
DA-047v4 Landholder duty – Duty concession on the interposition of a unit trust between stapled security holders and the stapled entities 18/12/2023
DA-064v2 Meaning of land development 31/10/2023
PTA-041 Relevant contracts - medical centres 11/08/2023
TAA-004v5 Objections lodged out of time 17/08/2023
PTA-036v5 Interest and penalty tax 28/03/2023
TAA-001v2 Personal Cheques 22/03/2023
LTA-011 Land tax - Primary production exemption for land in urban zone 20/12/2022
LTA-010 Land tax - Exemption for primary production land 20/12/2022
PTA-031v2 Commissioner's discretion to exclude from a group 28/07/2022
DA-055v3 Landholder duty - Obligations on making a relevant acquisition and duty calculation 08/10/2021
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