Apply for exclusion from grouping
Businesses may be excluded from a group formed under any of these provisions:
- use of common employees
- commonly controlled businesses
- tracing, or
- amalgamation of groups with common membership.
There is no discretion to be excluded for businesses that are grouped as related corporations.
Generally, discretion to exclude will apply if the:
- relationship between the businesses is not continuous, active and significant, and
- connections that exist between the businesses are merely casual or irregular.
If you are uncertain about the grouping provisions for your circumstances, please refer to the Commissioner’s discretion to exclude from a group, or request a private ruling.
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Gather required information
To help us to determine if an exclusion from grouping will be granted, and in addition to providing your basic employer contact details, you need to address all applicable questions in the Application for Exclusion from Grouping Form 05.
Your supporting evidence must show that the businesses are run independently of each other. The application form contains specific instructions about what is required. Based on the information you provide, the following factors will be considered:
- trade between the businesses
- sharing of resources between the businesses
- common management of the businesses
- common financial arrangements between the businesses
- common customers of the businesses, and
- the extent of the connection between the business owners.
You must also provide a copy of the relevant financial statements for each group member.
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Complete your application
The application is a SmartForm that is completed online. When you have provided all relevant and mandatory information, select 'complete' and download a copy of your completed application. You must then sign and submit the form to the State Revenue Office. Supporting documents cannot be attached to the SmartForm and are required to be included with the signed form.
When you sign the application form, your signature must be witnessed by an authorised person such as a director or public officer.
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Lodge your application
The signed application form must be lodged, with supporting documents, by mail:
State Revenue Office
GPO Box 1641
MELBOURNE
VIC 3001
Next Steps
You will be notified that we have received your application and if further information is needed.
If you disagree with our decision, you can object in writing to the Commissioner, within 60 days for the decision to be reviewed. You must include the reason(s) for your objection.
If, at any time, you believe that an entity is no longer part of a group, you must advise us promptly via PTX Express.
Last modified: 14 November 2024
News and updates
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3 December 2024
State Taxation Further Amendment Act 2024
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20 November 2024
State Revenue Office 2023–24 Annual Review is now available
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27 June 2024
Changes taking effect on 1 July 2024
