Archived rulings Draft 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 may do this by issuing a revenue ruling. This 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 datesort descending

PTA-001

Victorian payroll tax liability for wages paid by an employer

01/07/2007

PTA-010

Wages subsidies

01/08/2007

PTA-011

Allowances and reimbursements

01/08/2007

PTA-012

Exemption for maternity and adoption leave pay

01/08/2007

PTA-014

What constitutes a day's work for a contractor?

01/08/2007

LTA-006

Preparation of land for a primary production exemption

01/10/2007

LTA-005

Charitable exemption and opportunity shops

01/10/2007

LTA-004

Land used exclusively for charitable purposes

01/10/2007

LTA-002

Principal place of residence and land held on trust

01/10/2007

GEN-014

Assessments and periods of retrospectivity

01/12/2007