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 |
|---|---|---|---|
| PTA-035v2 | 90-day exemption for contractors | 01/05/2012 | Payroll tax |
| 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 |
