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

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