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 | Related Categories |
|---|---|---|---|
| PTA-026v2 | Declaration by exempt clients for employment agency contracts | 01/07/2011 | Payroll Tax |
| PTA-038 | Determining if a worker is an employee | 01/07/2011 | Payroll Tax |
| PTA-039 | Nexus provisions | 01/05/2011 | Payroll Tax |
| DA-054 | Goods held or used in connection with land | 01/03/2011 | Land Transfer Duty |
| DA-053 | Lease provisions and meaning of consideration | 01/12/2010 | Leases, Grants and Transfers |
| PTA-037 | Paid parental leave | 01/12/2010 | Payroll Tax |
| DA-051 | Transfer of dutiable property from a deceased estate | 01/03/2010 | Land Transfer Duty |
| DA-050 | Lease provisions and meaning of rent reserved | 01/03/2010 | Leases, Grants and Transfers |
| LTA-007 | Land tax assessments and period of retrospectivity | 01/12/2008 | Land Tax |
| PTA-034 | Contributions to construction industry long service leave and redundancy funds | 01/08/2008 | Payroll Tax |
