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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 can do this by issuing a revenue ruling, which is a public ruling that:

  • Represents our interpretation of a particular provision.
  • Explains our current policies, guidelines and practices.
  • Answers complex, commonly asked questions.

Archived rulings Draft rulings

Ref ID Title Issue date Related Categories
PTA-030 Penalty charges under a superannuation guarantee charge 01/06/2008
TAA-001v2 Personal Cheques 22/03/2023
LTA-006 Preparation of land for a primary production exemption 01/10/2007
LTA-002 Principal place of residence and land held on trust 01/10/2007
LTA-001v2 Principal place of residence and substantial business activity 01/04/2013
PTA-016 Profit distributions and loan accounts 01/12/2007
PTA-029 Recruitment agencies, placement agencies and job placement agencies 01/06/2008
TAA-002 Refunds 01/11/1997
PTA-041 Relevant contracts - medical centres 11/08/2023
GEN-008 Rights of access to records prepared for ATO purposes 01/01/1998
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