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

DA-057

Meaning of associated transaction (landholder provisions)

01/07/2012

DA-056

Acquisitions of interests in a landholder (landholder provisions)

01/07/2012

DA-055

Obligations on making a relevant acquisition and duty calculation (landholder provisions)

01/07/2012

DA-047v2

Duty relief on the interposition of a unit trust between stapled security holders and the stapled entities

01/07/2012

LTA-003v2

Commissioner's guidelines on rooming house exemptions

01/01/2013

LTA-001v2

Principal place of residence and substantial business activity

01/04/2013

PTA-013v2

Fees paid to golf professionals by golf clubs

24/05/2013

DA-026v2

Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed

01/01/2014

PTA-003v2

Fringe Benefits

01/07/2016

GEN-009v3

General information on private rulings

03/04/2018