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 |
|---|---|---|---|
| PTA-014 | What constitutes a day's work for a contractor? | 01/08/2007 | Payroll tax |
| PTA-015 | Workers compensation payments | 01/12/2007 | Payroll tax |
| PTA-016 | Profit distributions and loan accounts | 01/12/2007 | Payroll tax |
| PTA-017 | Grouping of professional practices and administration businesses | 01/12/2007 | Payroll tax |
| PTA-018 | Contractor deductions | 01/12/2007 | Payroll tax |
| PTA-019 | Contractor labour and non-labour components | 01/12/2007 | Payroll tax |
| PTA-020 | 180-day exemption for contractors | 01/12/2007 | Payroll tax |
| PTA-021v2 | Contractors who ordinarily perform services to the public | 10/12/2020 | Payroll tax |
| PTA-022 | Contractor services not ordinarily required | 01/12/2007 | Payroll tax |
| PTA-023 | Contractors engaging others | 01/06/2008 | Payroll tax |
