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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
PTA-020 180-day exemption for contractors 01/12/2007
PTA-035v2 90-day exemption for contractors 01/05/2012
DA-056v2 Acquisitions of interests in a landholder (landholder provisions) 28/04/2020
DA-026v2 Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed 01/01/2014
PTA-011 Allowances and reimbursements 01/08/2007
DA-042 Apportionment of insurance premiums 01/06/2008
GEN-014 Assessments and periods of retrospectivity 01/12/2007
DA-020 Associations and amalgamation of incorporated associations transfer of land 01/02/2002
PTA-031v2 Commissioner's discretion to exclude from a group 28/07/2022
CL-001 Congestion levy - parking space for multiple motor vehicles 27/01/2021
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