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 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 |
---|---|---|---|
DA-052v2 | Lease provisions - general application | 04/04/2018 | Leases, grants and transfers |
DA-051 | Transfer of dutiable property from a deceased estate | 01/03/2010 | Land transfer duty |
DA-050 | Lease provisions and meaning of rent reserved | 01/03/2010 | Leases, grants and transfers |
DA-048v2 | Duty concession for off-the-plan sales | 27/03/2019 | Land transfer duty |
DA-047v4 | Landholder duty – Duty concession on the interposition of a unit trust between stapled security holders and the stapled entities | 18/12/2023 | Landholder duty |
DA-042 | Apportionment of insurance premiums | 01/06/2008 | Insurance |
DA-041 | Duty payable on international travel insurance policies | 01/07/2008 | Insurance |
DA-037 | Dutiable value of dutiable property acquired under a terms contract | 01/04/2006 | Land transfer duty |
DA-035v2 | Motor vehicle change of use provisions | 13/12/2019 | Motor vehicles |
DA-034v2 | Trading stock, demonstrator vehicle, service demonstrator vehicle exemptions | 13/12/2019 | Motor vehicles |