Rulings
We manage various state taxes, levies and grants for the Victorian Government according to legislation.
We sometimes need to clarify how we interpret a law. This helps ensure we make consistent decisions for our 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.
We provide separate lists for archived rulings and draft rulings.
| Ref ID | Title | Issue date | Related Categories |
|---|---|---|---|
| GEN-009v3 | General information on private rulings | 03/04/2018 | Other |
| GEN-014 | Assessments and periods of retrospectivity | 01/12/2007 | Other |
| LTA-001v2 | Principal place of residence and substantial business activity | 01/04/2013 | Land tax |
| LTA-002 | Principal place of residence and land held on trust | 01/10/2007 | Land tax |
| LTA-006v2 | Land being prepared for primary production | 16/10/2024 | Land tax |
| LTA-007 | Land tax assessments and period of retrospectivity | 01/12/2008 | Land tax |
| LTA-008 | Grouping of related corporations | 03/04/2018 | Land tax |
| LTA-009v2 | Land tax - charity exemption | 22/01/2025 | Land tax |
| LTA-010 | Land tax - Exemption for primary production land | 20/12/2022 | Land tax |
| LTA-011 | Land tax - Primary production exemption for land in urban zone | 20/12/2022 | Land tax |
