Rulings | State Revenue Office

We manage various state taxes, levies and grants for the Victorian Government according to legislation.

We sometimes need to clarify how we interpret a law. This helps ensure we make consistent decisions for our 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.

We provide separate lists for archived rulings and draft rulings.

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