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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

Archived rulings Draft rulings

Ref ID Title Issue Date Related Categories
PTA-003v2 Fringe Benefits 01/07/2016
LTA-008 Grouping of related corporations 03/04/2018
LTA-007 Land tax assessments and period of retrospectivity 01/12/2008
LTA-006 Preparation of land for a primary production exemption 01/10/2007
LTA-005 Charitable exemption and opportunity shops 01/10/2007
LTA-004 Land used exclusively for charitable purposes 01/10/2007
LTA-003v2 Commissioner's guidelines on rooming house exemptions 01/01/2013
LTA-002 Principal place of residence and land held on trust 01/10/2007
LTA-001v2 Principal place of residence and substantial business activity 01/04/2013
GEN-014 Assessments and periods of retrospectivity 01/12/2007
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