We are conducting system upgrades between 5:30 pm on Friday 12 September and 6:00 pm on Sunday 14 September 2025. During this time calculators, online services, portals and other applications may be unavailable.
Commissioner’s discretion to exclude from a group
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This ruling has been replaced by PTA-031v2 which includes an explanation of the circumstances under which a smaller group can be excluded from a larger group.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
