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 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.
Ref ID | Title | Issue date | Related Categories |
---|---|---|---|
PTA-031v2 | Commissioner's discretion to exclude from a group | 28/07/2022 | Payroll tax |
LTA-009 | Land tax - charity exemption | 27/04/2022 | Land tax |
DA-055v3 | Landholder duty - Obligations on making a relevant acquisition and duty calculation | 08/10/2021 | Landholder duty |
CL-001 | Congestion levy - parking space for multiple motor vehicles | 27/01/2021 | Car parks |
PTA-021v2 | Contractors who ordinarily perform services to the public | 10/12/2020 | Payroll tax |
DA-060v2 | Landholder provisions - valuation of land holdings | 07/12/2020 | Land transfer duty, Landholder duty |
DA-063v2 | Landholder Provisions – Declared Public Unit Trust Schemes | 22/06/2020 | Landholder duty |
DA-056v2 | Acquisitions of interests in a landholder (landholder provisions) | 28/04/2020 | Landholder duty |
DA-034v2 | Trading stock, demonstrator vehicle, service demonstrator vehicle exemptions | 13/12/2019 | Motor vehicles |
DA-035v2 | Motor vehicle change of use provisions | 13/12/2019 | Motor vehicles |