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 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.
| Ref ID | Title | Issue Date | Related Categories |
|---|---|---|---|
| TAA-007v4 | Interest and penalty tax | 05/07/2018 | Buying a Property, Car Parks, Growth Areas Infrastructure Contribution, Insurance, Land Tax, Land Transfer Duty, Landholder Duty, Leases, Grants and Transfers, Livestock, Motor Vehicles, Other, Owning a Property, Payroll Tax |
| TAA-004v4 | Objections lodged out of time | 02/10/2018 | Other |
| TAA-002 | Refunds | 01/11/1997 | Other |
| TAA-001v2 | Personal Cheques | 16/03/2023 | Other |
| PTA-039 | Nexus provisions | 01/05/2011 | Payroll Tax |
| PTA-038 | Determining if a worker is an employee | 01/07/2011 | Payroll Tax |
| PTA-037 | Paid parental leave | 01/12/2010 | Payroll Tax |
| PTA-036v5 | Interest and penalty tax | 23/03/2023 | Payroll Tax |
| PTA-035v2 | 90-day exemption for contractors | 01/05/2012 | Payroll Tax |
| PTA-034 | Contributions to construction industry long service leave and redundancy funds | 01/08/2008 | Payroll Tax |
