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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
DA-030 Transfer of dutiable property solely because of a change in trustee 01/08/2004
DA-029 Transfers of land and business 01/08/2004
DA-028 Duty liability of a right to reside, life tenancy or life interest 01/06/2004
DA-027 Duty exemption in favour of unit trust transactions 01/03/2004
DA-026v2 Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed 01/01/2014
DA-022 Dutiable value of new motor vehicles 01/07/2002
DA-020 Associations and amalgamation of incorporated associations transfer of land 01/02/2002
DA-017 Partition or division of dutiable property 01/02/2002
DA-012 Contracts of sale of land with a discount condition 01/10/2001
DA-010 Transferee's improvements in transfer of land valuations 01/10/2001
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