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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 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
GEN-009v3 General information on private rulings 03/04/2018
GEN-008 Rights of access to records prepared for ATO purposes 01/01/1998
GEN-001 Explanations and status of revenue rulings 01/06/1993
FHOG-002 Section 48 power to require repayment and impose penalty 01/05/2012
FHOG-001 FHOG and moveable buildings 01/03/2001
DA-068 Abolition of duty on business insurance 16/10/2024
DA-066 Land transfer duty – Calculation of economic entitlements 30/06/2025
DA-065 Land transfer duty – Acquisition of economic entitlements in relation to land (service fees) 30/06/2025
DA-064v2 Meaning of land development 31/10/2023
DA-063v2 Landholder Provisions – Declared Public Unit Trust Schemes 22/06/2020
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