Rulings
Public rulings explain how we interpret or administer laws.
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 |