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-033

Contractors and services ancillary to the supply of goods

01/08/2008

PTA-032

Payroll tax exemption for schools

01/06/2008

PTA-031

Commissioner’s discretion to exclude from a group

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-026v2

Declaration by exempt clients for employment agency contracts

01/07/2011

PTA-025

Motor vehicle allowance paid to real estate salespersons

01/06/2008

PTA-024

Overnight accommodation allowances paid to truck drivers

01/06/2008