Rulings | State Revenue Office

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
PTA-020	180-day exemption for contractors	01/12/2007	Payroll Tax
PTA-035v2	90-day exemption for contractors	01/05/2012	Payroll Tax
DA-056	Acquisitions of interests in a landholder (landholder provisions)	01/07/2012	Landholder Duty
DA-026v2	Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed	01/01/2014	Land Transfer Duty
PTA-011	Allowances and reimbursements	01/08/2007	Payroll Tax
DA-042	Apportionment of insurance premiums	01/06/2008	Insurance
GEN-014	Assessments and periods of retrospectivity	01/12/2007	Other
DA-020	Associations and amalgamation of incorporated associations transfer of land	01/02/2002	Land Transfer Duty
LTA-005	Charitable exemption and opportunity shops	01/10/2007	Land Tax
LTA-003v2	Commissioner's guidelines on rooming house exemptions	01/01/2013	Land Tax