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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
DA-028 Duty liability of a right to reside, life tenancy or life interest 01/06/2004
DA-029 Transfers of land and business 01/08/2004
DA-030 Transfer of dutiable property solely because of a change in trustee 01/08/2004
DA-034v2 Trading stock, demonstrator vehicle, service demonstrator vehicle exemptions 13/12/2019
DA-035v2 Motor vehicle change of use provisions 13/12/2019
DA-037 Dutiable value of dutiable property acquired under a terms contract 01/04/2006
DA-041 Duty payable on international travel insurance policies 01/07/2008
DA-042 Apportionment of insurance premiums 01/06/2008
DA-047v3 Landholder duty – Duty concession on the interposition of a unit trust between stapled security holders and the stapled entities 18/02/2022
DA-048v2 Duty concession for off-the-plan sales 27/03/2019
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