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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-060v2 Landholder provisions - valuation of land holdings 07/12/2020
DA-061 General issues relating to trust registration applications (landholder provisions) 01/07/2012
DA-062 Declared wholesale unit trust schemes (landholder provisions) 01/07/2012
DA-063v2 Landholder Provisions – Declared Public Unit Trust Schemes 22/06/2020
DA-064v2 Meaning of land development 31/10/2023
FHOG-001 FHOG and moveable buildings 01/03/2001
FHOG-002 Section 48 power to require repayment and impose penalty 01/05/2012
GEN-001 Explanations and status of revenue rulings 01/06/1993
GEN-008 Rights of access to records prepared for ATO purposes 01/01/1998
GEN-009v3 General information on private rulings 03/04/2018
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