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

PTA-029

Recruitment agencies, placement agencies and job placement agencies

01/06/2008

PTA-030

Penalty charges under a superannuation guarantee charge

01/06/2008

PTA-031

Commissioner’s discretion to exclude from a group

01/06/2008

PTA-032

Payroll tax exemption for schools

01/06/2008

PTA-033

Contractors and services ancillary to the supply of goods

01/08/2008

PTA-034

Contributions to construction industry long service leave and redundancy funds

01/08/2008

PTA-035v2

90-day exemption for contractors

01/05/2012

PTA-036v2

Interest and penalty tax for payroll tax

01/08/2008

PTA-036v3

Payroll tax - interest and penalty tax

21/12/2016

PTA-037

Paid parental leave

01/12/2010