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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-031 Commissioner’s discretion to exclude from a group 01/06/2008
DA-059 Constructive ownership of land holdings of discretionary trusts (landholder provisions) 01/07/2012
DA-058 Constructive ownership of land holdings through linked entities (landholder provisions) 01/07/2012
PTA-018 Contractor deductions 01/12/2007
PTA-019 Contractor labour and non-labour components 01/12/2007
PTA-007 Contractor provisions for door-to-door sale of goods 01/07/2007
PTA-022 Contractor services not ordinarily required 01/12/2007
PTA-033 Contractors and services ancillary to the supply of goods 01/08/2008
PTA-023 Contractors engaging others 01/06/2008
DA-012 Contracts of sale of land with a discount condition 01/10/2001
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