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 for taxpayers. We can do this by issuing a revenue ruling, which is a public ruling that:
- Represents our interpretation of a particular provision.
- Explains our current policies, guidelines and practices.
- Answers complex, commonly asked questions.
We may consult publicly on our rulings before finalising them to ensure they clearly address the issues and topics. We may consult when:
- the revenue ruling provides guidance addressing complexity or uncertainty in legislation
- there is, or may be a perception of, a change in the SRO view or position
- there may be a significant industry or community impact
- there are major administrative changes impacting systems or processes that affect taxpayers, or
- external stakeholders have contributed to the preparation of the draft ruling.
Typically, we do not consult when the changes:
- are typographical, grammatical or stylistic
- reflect legislative updates that are straightforward
- update legislative references.
We provide separate lists for archived rulings and draft rulings.
Ref ID | Title | Issue date | Related Categories |
---|---|---|---|
TAA-002 | Refunds | 01/11/1997 | Other |
PTA-041 | Relevant contracts - medical centres | 11/08/2023 | Payroll tax |
GEN-008 | Rights of access to records prepared for ATO purposes | 01/01/1998 | Other |
FHOG-002 | Section 48 power to require repayment and impose penalty | 01/05/2012 | Buying a property, First Home Owner |
PTA-004 | Termination payments | 01/07/2007 | Payroll tax |
DA-034v2 | Trading stock, demonstrator vehicle, service demonstrator vehicle exemptions | 13/12/2019 | Motor vehicles |
DA-051 | Transfer of dutiable property from a deceased estate | 01/03/2010 | Land transfer duty |
DA-030 | Transfer of dutiable property solely because of a change in trustee | 01/08/2004 | Land transfer duty |
DA-010 | Transferee's improvements in transfer of land valuations | 01/10/2001 | Land transfer duty |
DA-029 | Transfers of land and business | 01/08/2004 | Land transfer duty |