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-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-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-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

DA-048v2

Duty concession for off-the-plan sales

27/03/2019