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State Revenue Office Victoria
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21 - 30 of 114 search results for first home buyers
where 1 match all words and 113 match some words.
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/commissioners-power-require-repayment-and-impose-penalty
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This ruling explains how the Commissioner will approach the imposition of administrative penalties, and the calculation of interest, under s48 of the First Home Owner Grant Act 2000. Issue date: May 2012
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/commissioners-power-require-repayment-and-impose-penalty
Labeled
Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/contractors-and-services-ancillary-supply-goods
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This ruling explains how s32(2)(a) of the Payroll Tax Act 2007 would apply to exclude a contract from the definition of "relevant contract". Issue date: August 2008 Replaces: PT-123
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/contractors-and-services-ancillary-supply-goods
Labeled
Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/charitable-exemption-and-opportunity-shops
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This ruling and LTA-004 have been replaced by LTA-009 effective from the 2022 land tax year.
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/charitable-exemption-and-opportunity-shops
Labeled
Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/gst-and-calculation-payroll-tax-liability
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This ruling explains how the GST impacts on the calculation of an employer’s liability for payroll tax. Issue date: July 2007 Replaces: PT-101
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/gst-and-calculation-payroll-tax-liability
Labeled
Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/land-used-exclusively-charitable-purposes-0
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This ruling and LTA-005 have been replaced by LTA-009 effective from the 2022 land tax year.
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/land-used-exclusively-charitable-purposes-0
Labeled
Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/declared-wholesale-unit-trust-schemes-landholder-provisions
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This ruling explains the factors taken into account when determining whether a scheme should be registered as a declared wholesale unit trust scheme and the circumstances in which the Commissioner is likely to make such a determination. Issue date:
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/declared-wholesale-unit-trust-schemes-landholder-provisions
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Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/valuation-land-holdings-landholder-provisions
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This ruling has been ceased and replaced by DA-060v2 to take into account the amendment to the definition of 'land holding' from 19 June 2019 to include interests in fixtures held separately from land, and land taken to be beneficially owned due
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/valuation-land-holdings-landholder-provisions
Labeled
Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/contractor-deductions
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This ruling sets out deductions for materials and equipment for certain types of contractors and outlines the manner in which new deductions may be sought. Issue date: December 2007 Replaces: PT-122
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/contractor-deductions
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Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/recruitment-agencies-placement-agencies-and-job-placement-agencies
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This ruling clarifies who bears the payroll tax liability in circumstances where a recruitment agency places a worker with an employer who is a client of the agency. Issue date: June 2008 Replaces: PT-104
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/recruitment-agencies-placement-agencies-and-job-placement-agencies
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Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/payroll-tax-exemption-payments-owner-drivers
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This ruling sets out the conditions which need to be satisfied in order for payments made to owner-drivers to be exempt under s32(2)(d)(i) of the Payroll Tax Act 2007. Issue date: July 2007 Replaces: PT-102
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/payroll-tax-exemption-payments-owner-drivers
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Rulings
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