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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 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.

Archived rulings Draft rulings

Ref ID Title Issue date Related Categories
PTA-023 Contractors engaging others 01/06/2008
DA-042 Apportionment of insurance premiums 01/06/2008
PTA-032 Payroll tax exemption for schools 01/06/2008
PTA-030 Penalty charges under a superannuation guarantee charge 01/06/2008
PTA-029 Recruitment agencies, placement agencies and job placement agencies 01/06/2008
PTA-028 Employment agency contracts and workers on-hired to government 01/06/2008
PTA-027 Employment agency contracts chain of on-hire 01/06/2008
PTA-019 Contractor labour and non-labour components 01/12/2007
PTA-020 180-day exemption for contractors 01/12/2007
GEN-014 Assessments and periods of retrospectivity 01/12/2007
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