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

TAA-007v4

Interest and penalty tax

05/07/2018

LTA-007

Land tax assessments and period of retrospectivity

01/12/2008

LTA-004

Land used exclusively for charitable purposes

01/10/2007

DA-052v2

Lease provisions - general application

04/04/2018

DA-053

Lease provisions and meaning of consideration

01/12/2010

DA-050

Lease provisions and meaning of rent reserved

01/03/2010

DA-057

Meaning of associated transaction (landholder provisions)

01/07/2012

PTA-025v2

Motor vehicle allowance paid to real estate salespersons

18/04/2019

DA-035

Motor vehicle change of use provisions

01/02/2006

PTA-039

Nexus provisions

01/05/2011