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State Revenue Office Victoria
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ceased
Application of regional rate
www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/application-regional-rate
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Ruling history Ruling no. PTA-042 Status Ceased Issue date 20 March 2025 Date of effect 20 March 2025 Cease date 1 July 2025 Replaced by
www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/application-regional-rate
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/application-regional-rate-0
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This ruling replaces PTA-042 to reflect the new definition of regional employee in section 3B of the Payroll Tax Act 2007 introduced by Part 6 of State Taxation Acts Amendment Act 2025 which takes effect from 1 July 2025. PTA-042 continues to apply
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/application-regional-rate-0
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/duty-concession-plan-sales
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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 October 2008
www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/duty-concession-plan-sales
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/principal-place-residence-and-substantial-business-activity
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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). Land tax isn't
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/principal-place-residence-and-substantial-business-activity
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/commissioners-discretion-exclude-group
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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
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/commissioners-discretion-exclude-group
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/wages-subsidies
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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
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/wages-subsidies
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/contractor-services-not-ordinarily-required
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This ruling explains the criteria that must be met for a contract to be excluded under s32(2)(b)(i) of the Payroll Tax Act 2007. Issue date: December 2007 Replaces: PT-130
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/contractor-services-not-ordinarily-required
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/90-day-exemption-contractors
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This ruling explains the operation of the exemption under s32(2)(b)(iii) of the Payroll Tax Act 2007 ("90-day exemption"). It also sets out a replacement method used to determine the application of the 90-day exemption where a principal encounters
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/90-day-exemption-contractors
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/payroll-tax-exemption-schools
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This ruling explains the operation of the payroll tax exemption in Victoria for wages paid by certain schools, colleges and educational service providers. These provisions are one of the few areas in which the Victorian and the equivalent payroll
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/payroll-tax-exemption-schools
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/subpoenas-and-their-costs-accessing-sro-information
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This ruling is ceased as it is out of date. The secrecy provisions are now set out in Part 9 of the Taxation Administration Act 1997. This archived ruling outlines the circumstances in which the State Revenue Office is entitled to recover costs
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/about-us/laws-legal-cases-and-rulings/rulings/subpoenas-and-their-costs-accessing-sro-information
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