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 |
|---|---|---|---|
| PTA-020 | 180-day exemption for contractors | 01/12/2007 | Payroll Tax |
| PTA-035v2 | 90-day exemption for contractors | 01/05/2012 | Payroll Tax |
| DA-056v2 | Acquisitions of interests in a landholder (landholder provisions) | 28/04/2020 | Landholder Duty |
| 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 |
| PTA-011 | Allowances and reimbursements | 01/08/2007 | Payroll Tax |
| DA-042 | Apportionment of insurance premiums | 01/06/2008 | Insurance |
| GEN-014 | Assessments and periods of retrospectivity | 01/12/2007 | Other |
| DA-020 | Associations and amalgamation of incorporated associations transfer of land | 01/02/2002 | Land Transfer Duty |
| PTA-031v2 | Commissioner's discretion to exclude from a group | 28/07/2022 | Payroll Tax |
| LTA-003v2 | Commissioner's guidelines on rooming house exemptions | 01/01/2013 | Land Tax, Land Tax |
