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Public rulings explain how we interpret or administer laws.

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
PTA-028 Employment agency contracts and workers on-hired to government 01/06/2008
DA-041 Duty payable on international travel insurance policies 01/07/2008
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-008 Duty exemption for voluntary transfers of business involving certain financial institutions 01/10/2001
DA-048v2 Duty concession for off-the-plan sales 27/03/2019
DA-022 Dutiable value of new motor vehicles 01/07/2002
DA-037 Dutiable value of dutiable property acquired under a terms contract 01/04/2006
PTA-038 Determining if a worker is an employee 01/07/2011
DA-062 Declared wholesale unit trust schemes (landholder provisions) 01/07/2012
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