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-031

Commissioner’s discretion to exclude from a group

01/06/2008

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

PTA-018

Contractor deductions

01/12/2007

PTA-019

Contractor labour and non-labour components

01/12/2007

PTA-007

Contractor provisions for door-to-door sale of goods

01/07/2007

PTA-022

Contractor services not ordinarily required

01/12/2007

PTA-033

Contractors and services ancillary to the supply of goods

01/08/2008

PTA-023

Contractors engaging others

01/06/2008

DA-012

Contracts of sale of land with a discount condition

01/10/2001