Payroll Tax Act 2007

The Commissioner may, by order in writing, determine that a person who would, but for the determination, be a member of a group is not a member of the group.

The Commissioner may only make such a determination if satisfied, having regard to the nature and degree of ownership and control of the businesses, the nature of the businesses and any other matters the Commissioner considers relevant, that 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 that group.

The Commissioner cannot exclude a person from a group if the person is a body corporate that, by reason of section 50 of the Corporations Act, is related to another body corporate that is a member of that group.

This section extends to a group constituted by reason of section 74 (Smaller groups subsumed by larger groups).

A determination can be expressed to take effect on a date that is earlier than the date of the determination.

The Commissioner may by order in writing revoke a determination that applies in respect of a person if satisfied that the circumstances in which a determination may be made do not apply to the person.

The revocation of a determination can be expressed to take effect on a date that is earlier than the date of the determination.