Payroll Tax Act 1971

The commissioner may, by order in writing (an exclusion order), exclude a person from a group.

The commissioner may make an exclusion order only if the commissioner is satisfied a business carried on by the person is carried on independently of, and is not connected with the carrying on of, a business carried on by any other member of the group.

For deciding whether to make an exclusion order, the commissioner must have regard to—

the nature and degree of ownership and control of the businesses carried on by the person and the other members of the group; and

the nature of the businesses; and

any other matters the commissioner considers relevant.

Despite subsection (1), the commissioner can not make an exclusion order if the person and another body corporate that is a member of the group are related bodies corporate.

The commissioner may, by order in writing, revoke an exclusion order if the commissioner is satisfied the circumstances in which an exclusion order may be made do not apply to the person.

An exclusion order or order revoking an exclusion order takes effect on the date stated in it, which may be a date earlier than the date of the exclusion order.