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This ruling has ceased

 

archive-PTA-031

This ruling has been replaced by PTA-031v2 which includes an explanation of the circumstances under which a smaller group can be excluded from a larger group. 

PTA-031 explains the exclusion discretion available under s79 of the Payroll Tax Act 2007, including the matters the Commissioner takes into account in exercising the discretion.

Issue date: June 2008
Replaces: PT-063

Cease date: 30 June 2022

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