Rulings
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.
| Ref ID | Title | Issue date | Related Categories |
|---|---|---|---|
| DA-060v2 | Landholder provisions - valuation of land holdings | 07/12/2020 | Land transfer duty, Landholder duty |
| DA-061 | General issues relating to trust registration applications (landholder provisions) | 01/07/2012 | Landholder duty |
| DA-062 | Declared wholesale unit trust schemes (landholder provisions) | 01/07/2012 | Landholder duty |
| DA-063v2 | Landholder Provisions – Declared Public Unit Trust Schemes | 22/06/2020 | Landholder duty |
| DA-064v2 | Meaning of land development | 31/10/2023 | Land transfer duty |
| DA-068 | Abolition of duty on business insurance | 16/10/2024 | Insurance |
| FHOG-001 | FHOG and moveable buildings | 01/03/2001 | Buying a property, First Home Owner, Owning a Property |
| FHOG-002 | Section 48 power to require repayment and impose penalty | 01/05/2012 | Buying a property, First Home Owner |
| GEN-001 | Explanations and status of revenue rulings | 01/06/1993 | Other |
| GEN-008 | Rights of access to records prepared for ATO purposes | 01/01/1998 | Other |
