Rulings | State Revenue Office

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-036v5	Interest and penalty tax	28/03/2023	Payroll tax
PTA-037v2	Paid parental leave	17/06/2024	Payroll tax
PTA-038	Determining if a worker is an employee	01/07/2011	Payroll tax
PTA-039	Nexus provisions	01/05/2011	Payroll tax
PTA-041	Relevant contracts - medical centres	11/08/2023	Payroll tax
TAA-001v2	Personal Cheques	22/03/2023	Other
TAA-002	Refunds	01/11/1997	Other
TAA-004v5	Objections lodged out of time	17/08/2023	Other
TAA-007v5	Interest and penalty tax	27/02/2024	Buying a property, Car parks, Casino tax, Commercial passenger vehicle service levy, Fire services property levy, Gambling taxes, Growth areas infrastructure contribution, Insurance, Keno Tax, Land tax, Land transfer duty, Landholder duty, Leases, grants and transfers, Metropolitan planning levy, Motor vehicles, Other, Payroll tax, Vacant residential land tax, Wagering and betting tax, Windfall gains tax
TAA-008	Notification default	27/02/2024	Land tax, Other, Windfall gains tax