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-006

Payroll tax exemption for payments to owner-drivers

01/07/2007

PTA-032

Payroll tax exemption for schools

01/06/2008

PTA-030

Penalty charges under a superannuation guarantee charge

01/06/2008

TAA-001

Personal cheques

01/11/1997

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