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 IDsort descending Title Issue date

GEN-001

Explanations and status of revenue rulings

01/06/1993

GEN-006

Subpoenas and their costs in accessing SRO information

01/06/1995

GEN-008

Rights of access to records prepared for ATO purposes

01/01/1998

GEN-009

General information on private rulings

01/12/1998

GEN-014

Assessments and periods of retrospectivity

01/12/2007

LTA-001v2

Principal place of residence and substantial business activity

01/04/2013

LTA-002

Principal place of residence and land held on trust

01/10/2007

LTA-003v2

Commissioner's guidelines on rooming house exemptions

01/01/2013

LTA-004

Land used exclusively for charitable purposes

01/10/2007

LTA-005

Charitable exemption and opportunity shops

01/10/2007