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 Titlesort descending Issue date

PTA-020

180-day exemption for contractors

01/12/2007

PTA-035v2

90-day exemption for contractors

01/05/2012

DA-056

Acquisitions of interests in a landholder (landholder provisions)

01/07/2012

DA-026v2

Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed

01/01/2014

PTA-011

Allowances and reimbursements

01/08/2007

DA-042

Apportionment of insurance premiums

01/06/2008

GEN-014

Assessments and periods of retrospectivity

01/12/2007

DA-020

Associations and amalgamation of incorporated associations transfer of land

01/02/2002

LTA-005

Charitable exemption and opportunity shops

01/10/2007

LTA-003v2

Commissioner's guidelines on rooming house exemptions

01/01/2013