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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 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

Archived rulings Draft rulings

Ref ID Title Issue Date Related Categories
DA-059 Constructive ownership of land holdings of discretionary trusts (landholder provisions) 01/07/2012
DA-058 Constructive ownership of land holdings through linked entities (landholder provisions) 01/07/2012
DA-057 Meaning of associated transaction (landholder provisions) 01/07/2012
DA-056v2 Acquisitions of interests in a landholder (landholder provisions) 28/04/2020
DA-055v2 Obligations on making a relevant acquisition and duty calculation (landholder provisions) 28/04/2020
DA-054 Goods held or used in connection with land 01/03/2011
DA-053 Lease provisions and meaning of consideration 01/12/2010
DA-052v2 Lease provisions - general application 04/04/2018
DA-051 Transfer of dutiable property from a deceased estate 01/03/2010
DA-050 Lease provisions and meaning of rent reserved 01/03/2010
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