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State Revenue Office Victoria
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/duty-exemption-voluntary-transfers-business-involving-certain-financial-institutions
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The ruling clarifies the application of s109 of the Duties Act 2000 on the voluntary transfer of assets resulting from a merger of financial institutions where the merger meets the criteria established under guidelines approved by the Treasurer of
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/duty-exemption-voluntary-transfers-business-involving-certain-financial-institutions
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/dutiable-value-new-motor-vehicles
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This ruling clarifies the meaning of dutiable value of a new motor vehicle. Issue date: June 2002 Replaces: SD-004
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/dutiable-value-new-motor-vehicles
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/duty-payable-international-travel-insurance-policies
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This ruling provides guidance for the apportionment of insurance premiums relating to policies of international travel insurance in Victoria. For the apportionment of premiums for all other types of insurance, please refer to Revenue Ruling DA-042.
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/duty-payable-international-travel-insurance-policies
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Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/motor-vehicle-allowance-paid-real-estate-salespersons
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Ruling history Ruling no. PTA-025v2 Status Current Issue date 18 April 2019 Replaces PTA-025 and PT-099 Date of effect 1 July 2016
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/motor-vehicle-allowance-paid-real-estate-salespersons
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Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/partition-or-division-dutiable-property
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This ruling clarifies the calculation of duty payable on partitioned property in Victoria. Issue date: February 2002 Replaces: SD-017
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/partition-or-division-dutiable-property
Labeled
Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/assessments-and-periods-retrospectivity
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This ruling explains the application of the five-year retrospectivity period to all revenue lines. Issue date: December 2007 Replaces: GEN-013
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/assessments-and-periods-retrospectivity
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/paid-parental-leave-0
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Ruling history Ruling no. PTA-037v2 Status Current Issue date 17 June 2024 Replaces PTA-03
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/paid-parental-leave-0
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Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/acquisitions-interests-landholder-landholder-provisions
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This ruling has been replaced by DA-056v2 to clarify the operation of section 89D(a) of the Duties Act 2000 and confirm the continued availability of the exemption under section 42 of the Duties Act 2000 in light of the decision in GJ Grantham Pty
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/acquisitions-interests-landholder-landholder-provisions
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Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/apportionment-insurance-premiums
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This ruling explains the Commissioner's process of apportionment of insurance premiums. For the apportionment of premiums paid to effect international travel insurance policies, please refer to Revenue Ruling DA-041. Issue date: June 2008 Replaces:
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/apportionment-insurance-premiums
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/lease-provisions-and-meaning-consideration
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This ruling provides guidance on the meaning of the term "consideration" under s7(1)(b)(v) and (va) of the Duties Act 2000 and explains what factors are taken into account in determining whether consideration has been paid or agreed to be paid for
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/lease-provisions-and-meaning-consideration
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