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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
CL-001 Congestion levy - parking space for multiple motor vehicles 27/01/2021
DA-005 Insurance on loss arising out of a reverse annuity 01/07/2001
DA-008 Duty exemption for voluntary transfers of business involving certain financial institutions 01/10/2001
DA-010 Transferee's improvements in transfer of land valuations 01/10/2001
DA-012 Contracts of sale of land with a discount condition 01/10/2001
DA-017 Partition or division of dutiable property 01/02/2002
DA-020 Associations and amalgamation of incorporated associations transfer of land 01/02/2002
DA-022 Dutiable value of new motor vehicles 01/07/2002
DA-026v2 Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed 01/01/2014
DA-027 Duty exemption in favour of unit trust transactions 01/03/2004
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