Rulings
Public rulings explain how we interpret or administer laws.
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 for taxpayers. 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 may consult publicly on our rulings before finalising them to ensure they clearly address the issues and topics. We may consult when:
- the revenue ruling provides guidance addressing complexity or uncertainty in legislation
- there is, or may be a perception of, a change in the SRO view or position
- there may be a significant industry or community impact
- there are major administrative changes impacting systems or processes that affect taxpayers, or
- external stakeholders have contributed to the preparation of the draft ruling.
Typically, we do not consult when the changes:
- are typographical, grammatical or stylistic
- reflect legislative updates that are straightforward
- update legislative references.
We provide separate lists for archived rulings and draft rulings.
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-068 | Abolition of duty on business insurance | 16/10/2024 | Insurance |
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 |
PTA-042v2 | Application of regional rate | 25/06/2025 | 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 |