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 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.
Ref ID | Title | Issue date | Related Categories |
---|---|---|---|
PTA-039 | Nexus provisions | 01/05/2011 | Payroll tax |
DA-054 | Goods held or used in connection with land | 01/03/2011 | Land transfer duty |
DA-053 | Lease provisions and meaning of consideration | 01/12/2010 | Leases, grants and transfers |
PTA-037 | Paid parental leave | 01/12/2010 | Payroll tax |
DA-051 | Transfer of dutiable property from a deceased estate | 01/03/2010 | Land transfer duty |
DA-050 | Lease provisions and meaning of rent reserved | 01/03/2010 | Leases, grants and transfers |
LTA-007 | Land tax assessments and period of retrospectivity | 01/12/2008 | Land tax |
PTA-034 | Contributions to construction industry long service leave and redundancy funds | 01/08/2008 | Payroll tax |
PTA-033 | Contractors and services ancillary to the supply of goods | 01/08/2008 | Payroll tax |
DA-041 | Duty payable on international travel insurance policies | 01/07/2008 | Insurance |