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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 in our decisions for customers. 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.

Archived rulings Draft rulings

Ref ID Title Issue date Related Categories
PTA-031v2 Commissioner's discretion to exclude from a group 28/07/2022
LTA-009 Land tax - charity exemption 27/04/2022
DA-055v3 Landholder duty - Obligations on making a relevant acquisition and duty calculation 08/10/2021
CL-001 Congestion levy - parking space for multiple motor vehicles 27/01/2021
PTA-021v2 Contractors who ordinarily perform services to the public 10/12/2020
DA-060v2 Landholder provisions - valuation of land holdings 07/12/2020
DA-063v2 Landholder Provisions – Declared Public Unit Trust Schemes 22/06/2020
DA-056v2 Acquisitions of interests in a landholder (landholder provisions) 28/04/2020
DA-035v2 Motor vehicle change of use provisions 13/12/2019
DA-034v2 Trading stock, demonstrator vehicle, service demonstrator vehicle exemptions 13/12/2019
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