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State Revenue Office Victoria
1 - 10 of 114 search results for first home buyers where 1 match all words and 113 match some words.
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/duty-concession-plan-sales
Ruling history Ruling no. DA-048v2 Status Current Issue date 27 March 2019 Replaces DA-048, DA-016 and DA-011 Date of effect 1 Oc
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/duty-concession-plan-sales
Labeled Rulings
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/wages-subsidies
This ruling clarifies that the full amount of gross wages paid or payable is subject to payroll tax even where a wage subsidy has been received. Issue date: August 2007 Replaces: PT-007 ...
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/wages-subsidies
Labeled Rulings
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/commissioners-discretion-exclude-group
This ruling has been replaced by PTA-031v2 which includes an explanation of the circumstances under which a smaller group can be excluded from a larger group.  PTA-031 explains the exclusion discretion available under s79 of the Payroll Tax Act 2007 ...
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/commissioners-discretion-exclude-group
Labeled Rulings
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/transfer-dutiable-property-solely-because-change-trustee
This ruling specifies the factors the Commissioner will examine in determining whether the exemption under s33(3) of the Duties Act 2000 applies. Issue date: October 2004 Replaces: SD-082 and DA-019 ...
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/transfer-dutiable-property-solely-because-change-trustee
Labeled Rulings
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/employment-agency-contracts-chain-hire
This ruling explains the payroll tax implications on a situation where a chain of on-hire arises under the employment agency contract provisions. You can make a chain of on-hire declaration using PTA-Form-04 SmartForm.  Issue date: June 2008 ...
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/employment-agency-contracts-chain-hire
Labeled Rulings
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/contractors-engaging-others-0
This ruling explains how s32(2)(c) of the Payroll Tax Act 2007 would apply to exclude a contract from the definition of relevant contract. Issue date: June 2008 Replaces: PT-076 ...
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/contractors-engaging-others-0
Labeled Rulings
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/insurance-loss-arising-out-reverse-annuity
This ruling clarifies the application of the Duties Act 2000 to insurance policies that protect financiers against a loss arising from a reverse annuity. Issue date: July 2001 Replaces: SD-039 ...
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/insurance-loss-arising-out-reverse-annuity
Labeled Rulings
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/payroll-tax-exemption-schools
This ruling explains the operation of the payroll tax exemption in Victoria for wages paid by certain schools, colleges and educational service providers. Legislative amendments to the payroll tax exemption for schools will take effect from 1 July ...
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/payroll-tax-exemption-schools
Labeled Rulings
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/employment-agency-contracts-and-workers-hired-government
This ruling clarifies the payroll tax treatment of payments made by an employment agent to a worker on-hired to a government department. Issue date: June 2008 Replaces: PT-117 ...
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/employment-agency-contracts-and-workers-hired-government
Labeled Rulings
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/principal-place-residence-and-substantial-business-activity
This ruling explains the factors set out in s62(2) of the Land Tax Act 2005 which must be taken into consideration in determining whether substantial business activity occurs on land used as a principal place of residence (PPR). Issue date: April ...
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/principal-place-residence-and-substantial-business-activity
Labeled Rulings
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