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

DA-012

Contracts of sale of land with a discount condition

01/10/2001

DA-010

Transferee's improvements in transfer of land valuations

01/10/2001

DA-008

Duty exemption for voluntary transfers of business involving certain financial institutions

01/10/2001

DA-005

Insurance on loss arising out of a reverse annuity

01/07/2001

FHOG-001

FHOG and moveable buildings

01/03/2001

GEN-008

Rights of access to records prepared for ATO purposes

01/01/1998

TAA-002

Refunds

01/11/1997

TAA-001

Personal cheques

01/11/1997

GEN-006

Subpoenas and their costs in accessing SRO information

01/06/1995

GEN-001

Explanations and status of revenue rulings

01/06/1993