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

LTA-006

Preparation of land for a primary production exemption

01/10/2007

LTA-007

Land tax assessments and period of retrospectivity

01/12/2008

PTA-001

Victorian payroll tax liability for wages paid by an employer

01/07/2007

PTA-002

Expatriate employees

01/07/2007

PTA-003v2

Fringe Benefits

01/07/2016

PTA-004

Termination payments

01/07/2007

PTA-005v2

Motor vehicle and accommodation exempt allowances

01/05/2010

PTA-006

Payroll tax exemption for payments to owner-drivers

01/07/2007

PTA-007

Contractor provisions for door-to-door sale of goods

01/07/2007

PTA-008

GST and the calculation of payroll tax liability

01/07/2007