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

PTA-031

Commissioner’s discretion to exclude from a group

01/06/2008

PTA-032

Payroll tax exemption for schools

01/06/2008

DA-042

Apportionment of insurance premiums

01/06/2008

PTA-023

Contractors engaging others

01/06/2008

PTA-030

Penalty charges under a superannuation guarantee charge

01/06/2008

PTA-029

Recruitment agencies, placement agencies and job placement agencies

01/06/2008

PTA-028

Employment agency contracts and workers on-hired to government

01/06/2008

PTA-027

Employment agency contracts chain of on-hire

01/06/2008

GEN-014

Assessments and periods of retrospectivity

01/12/2007

PTA-022

Contractor services not ordinarily required

01/12/2007