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archive-PT-063

The purpose of this ruling is to explain the discretion available under section 9A(1J) of the Pay-roll Tax Act 1971 and the matters the Commissioner may consider in exercising the discretion to exclude an employer from a group. Section 9A(1J) of the Pay-roll Tax Act 1971 states that employers who are grouped under (ii) and (iii) can apply in writing to the Commissioner to exercise the discretion reserved by the Commissioner to exclude an employer from a group.

Issue date : 28 February 1994