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

LTA-002

Principal place of residence and land held on trust

01/10/2007

LTA-001v2

Principal place of residence and substantial business activity

01/04/2013

PTA-016

Profit distributions and loan accounts

01/12/2007

PTA-029

Recruitment agencies, placement agencies and job placement agencies

01/06/2008

TAA-002

Refunds

01/11/1997

GEN-008

Rights of access to records prepared for ATO purposes

01/01/1998

FHOG-002

Section 48 power to require repayment and impose penalty

01/05/2012

GEN-006

Subpoenas and their costs in accessing SRO information

01/06/1995

PTA-004

Termination payments

01/07/2007

DA-034

Trading stock/demonstrator vehicle exemptions

01/02/2006