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-003v2 | Fringe Benefits | 01/07/2016 | Payroll tax |
| PTA-004 | Termination payments | 01/07/2007 | Payroll tax |
| PTA-005v3 | Exempt allowances: Motor vehicle and accommodation | 18/04/2019 | Payroll tax |
| PTA-006 | Payroll tax exemption for payments to owner-drivers | 01/07/2007 | Payroll tax |
| PTA-007 | Contractor provisions for door-to-door sale of goods | 01/07/2007 | Payroll tax |
| PTA-008 | GST and the calculation of payroll tax liability | 01/07/2007 | Payroll tax |
| PTA-010 | Wages subsidies | 01/08/2007 | Payroll tax |
| PTA-011 | Allowances and reimbursements | 01/08/2007 | Payroll tax |
| PTA-012v2 | Exemption for parental leave | 24/09/2019 | Payroll tax |
| PTA-013v2 | Fees paid to golf professionals by golf clubs | 24/05/2013 | Payroll tax |
