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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 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.

Archived rulings Draft rulings

Ref ID Title Issue date Related Categories
DA-064v2 Meaning of land development 31/10/2023
DA-057 Meaning of associated transaction (landholder provisions) 01/07/2012
DA-050 Lease provisions and meaning of rent reserved 01/03/2010
DA-053 Lease provisions and meaning of consideration 01/12/2010
DA-052v2 Lease provisions - general application 04/04/2018
DA-063v2 Landholder Provisions – Declared Public Unit Trust Schemes 22/06/2020
DA-060v2 Landholder provisions - valuation of land holdings 07/12/2020
DA-047v4 Landholder duty – Duty concession on the interposition of a unit trust between stapled security holders and the stapled entities 18/12/2023
DA-055v3 Landholder duty - Obligations on making a relevant acquisition and duty calculation 08/10/2021
LTA-007 Land tax assessments and period of retrospectivity 01/12/2008
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