Commissioner’s discretion to exclude from a group

This ruling has been replaced by PTA-031v2 which includes an explanation of the circumstances under which a smaller group can be excluded from a larger group.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

Download revenue-ruling-pta-031.pdf / 632.43 KB

Disclaimer

Rulings do not have the force of law. Each decision made by the State Revenue Office is made on the merits of each individual case having regard to any relevant ruling. All rulings must be read subject to Revenue Ruling GEN-001.